Sunday, September 4, 2011

Merely because shares transferred by a NR (transferor-company)other NR

 
IT/ILT : [2011] 13 taxmann.com 26 (DELHI)
IT/ILT : Merely because shares transferred by a non-resident (transferor-company) to another non-resident company relate to an Indian company, that would not make that Indian company as agent under section 163 qua deemed capital gain purportedly earned by transferor-company -resident company relate to an Indian company, that would not make that Indian company as agent under section 163 qua deemed capital gain purportedly earned by transferor-company 

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  1. Dear Rajkumarji,

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