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Taxation

Taxation

Capital Gains Tax Implications on Shares in Amalgamated Company

Background 1.1 The issue of applicability of capital gains tax on shares issued in the amalgamating company pursuant to amalgamation was the subject matter in CIT v. Nalwa Investment Ltd ITA [equivalent citation MANU/DE/1527/2020]. 1.2 Nalwa Investment Limited (NIL) held shares of Jindal Ferro Alloy Ltd (JFAL) and pursuant to Read more…

By admin, 3 months ago
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