CourtKutchehry Blog

Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.

Active filters Tag: Merger Taxation
Trending topics Delhi High Court CourtKutchehry Special Indian Judiciary Legal News India Supreme Court Supreme Court Judgment Income Tax Act Supreme Court of India Taxpayer Rights Bombay High Court Constitutional Law Legal News

Showing 1 of 1 articles.

Supreme Court Ruling Casts Tax Shadow on Merger Share-Swap Deals
Court News

Supreme Court Ruling Casts Tax Shadow on Merger Share-Swap Deals

Supreme Court rules notional gains on merger share-swap taxable as business income if shares are held as stock-in-trade. Big impact on investors, traders, mergers & tax disputes i…

Supreme Court Judgment Income Tax Act Section 28 Share Swap Merger Taxation Amalgamation Stock In Trade Business Income Capital Gains Notional Gains OP Jindal Group Corporate Restructuring Mergers and Acquisitions
Read full story