Case Law Details
Case Name : Citicorp International Finance Corporation Vs ADIT (International Taxation) (ITAT Mumbai)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Citicorp International Finance Corporation Vs ADIT (International Taxation) (ITAT Mumbai)
ITAT Mumbai held that the date of the agreement by no stretch of imagination could be the date of sale of the shares by the assessee. As date of contract of sale would be date of fulfilment of conditions specified in share purchase agreement, date of contract will be treated as date of transfer.
Facts- The assessee has challenged the order of the ld. CIT(A) in upholding that the capit
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.