Tag Archives: Accountant Member

Date of share transfer determines capital gains accrual, preventing substitution of subsequent higher transaction pricing.

By | September 11, 2026

Date of share transfer determines capital gains accrual, preventing substitution of subsequent higher transaction pricing. Issue Whether the Assessing Officer was justified in treating two separate share transfers executed on different dates at different prices as a single composite transaction and substituting the higher subsequent price for the earlier transfer to assess capital gains. Facts… Read More »

Stamp Duty Value on Date of Agreement Applies Under Proviso to Section 50C for Unregistered Agreements

By | August 13, 2026

Stamp Duty Value on Date of Agreement Applies Under Proviso to Section 50C for Unregistered Agreements Stamp Duty Value on Date of Agreement Applies Under Proviso to Section 50C for Unregistered Agreements Issues Applicability of Stamp Duty Value on Date of Agreement: Whether the proviso to Section 50C requires an agreement to sell to be… Read More »