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Conversion of CCPSs into equity shares couldn’t be considered as transfer within meaning of sec. 2(47): ITAT
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Corporate Tax
Conversion of CCPSs into equity shares couldn’t be considered as transfer within meaning of sec. 2(47): ITAT
Posted on
on
January 9, 2019
Tenet Tax Daily January 09 2019
By
tenettax-team
Corporate Tax
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No deduction towards acquisition of satellite distribution rights if films weren’t exhibited on commercial basis
Gain arising from sale of shares by Spanish Co. not taxable in India by virtue of Article 14(6) of India-Spain DTAA
