Tag Archives: Bhavna Bharat Daftary

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 »