Amalgamation Shares Taxable Only If Real Income Arises
CA Vijayakumar Shetty
09 Jan 2026
459 Views
1 comment
Print
Warning: Undefined variable $show_all_cats in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 63
Income Tax |
Warning: Undefined variable $show_all_types in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 71
Judiciary
Warning: Undefined variable $show_all_cats in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 63
Income Tax |
Warning: Undefined variable $show_all_types in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 71
Judiciary
Warning: Undefined variable $all_cats in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 80
Case Law Details
Case Name : Jindal Equipment Leasing Consultancy Services Ltd. Vs CIT (Supreme Court of India)
Related Assessment Year :
Warning: Undefined array key 3 in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 95
Warning: Undefined array key 3 in /home/taxguru/public_html/wp-content/themes/tgv5/single.php on line 95
Courts :
Supreme Court of India
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Jindal Equipment Leasing Consultancy Services Ltd. Vs CIT (Supreme Court of India)
Amalgamation Isn’t Automatic Income: Supreme Court Links Business Taxability to Real, Marketable Gains
Amalgamation—Taxability of Shares Held as Stock-in-Trade Depends on Real Commercial Realisation-Supreme Court:
The Supreme Court, in Jindal Equipment Leasing Consultancy Services Ltd. & Ors. v. CIT (2026 INSC 46), examined whether the a
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Comments are closed.