Search
Searching Content by Shabnam Shaikh from Khaitan & Co ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Profit On Transfer Of Shares Acquired Under Stock Option Plan Taxable As ‘Capital Gain' Not ‘Salary'
The Chennai Bench of the Income Tax Appellate Tribunal in a recent ruling in Dr. Muthian Sivathanu v Assistant Commissioner of Income-tax [ITA No. 553/2018] held that proceeds received on sale of shares ...
India
12 Dec 2018
2
Deal-Makers Expectations From Budget 2018
Indian Budget has always been a mixed bag of surprises for all the stakeholders – jolts and jerks for some and relief for some.
India
29 Jan 2018
3
Tata's Exit From Idea Through Its Mauritius Subsidiary Outside The Purview Of Section 93 Of The Income Tax Act
The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) ruled in favour of Tata Industries Limited (Taxpayer) on the invocation of Section 93 of the Income Tax Act, 1961 (IT Act).
India
8 Dec 2017
4
Apex Court Provides Relief To The Outsourcing Sector On The Issue Of Permanent Establishment
The Supreme Court held that rendition of support services by Indian group company to its parent company in the US would not lead to creation of permanent establishment (PE) of the parent company in India in terms of India-USA Double Taxation Avoidance Agreement (DTAA).
India
15 Nov 2017
5
CBDT Bids Adieu To Book Value Driven Approach For Valuation Of Unquoted Equity Shares
Currently, Income Tax Act, 1961 (IT Act) provides for imputing income in the hands of the transferor/transferee if the transaction of transfer/receipt of unquoted shares is not at fair market value (FMV).
India
17 Jul 2017
6
Supreme Court Rules On Right Of Alienation In A Joint And Mutual Will
Recently, the Hon'ble Supreme Court of India in the case of Dr. K.S. Palanisami (Dead) vs Hindu community in general and citizens of Gobichettipalayam and others ruled upon the issue of...
India
5 Jun 2017
7
CBDT Issues Draft Rules For Determining Buy-Back Tax
Under the Income Tax Act 1961, buy back of unlisted shares by a company attracts additional corporate tax in the hands of the company and the resulting capital gains, if any, in the hands of the shareholders are exempt from tax.
India
1 Aug 2016
Links to Result pages
 
1