India: Capital Gains Tax

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Supreme Court Clarifies Taxability Of Share Substitution In Amalgamations: Role Of Commercial Realisability
In recent years, corporate India has witnessed an increasing number of amalgamations, group consolidations, and share-swap mergers driven by restructuring, capital efficiency, and regulatory considerations. Such transactions are often designed on the assumption that share-for-share exchanges are tax neutral, particularly where no cash changes hands.
India Tax
HS
Hammurabi & Solomon
Article
Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR
In a landmark ruling, the Supreme Court of India has denied capital gains tax exemption claimed by Tiger Global International II Holdings, Tiger Global International III Holdings and Tiger Global International IV Holdings under the double taxation avoidance agreement between India and Mauritius on sale of shares of Flipkart Private Limited.
India Tax
KC
Khaitan & Co LLP
See more

Latest Videos

See more