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Case Law Details

Case Name : In re VNU International B. V (AAR)
Related Assessment Year :
Courts : Advance Rulings
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VNU International B. V., AAR No. 871 of 2010, order dated 28 March 2011

Fact :- The applicant is a company incorporated in and tax resident of the Netherlands. The applicant held shares in an Indian private limited company which it sold to two companies tax resident of Switzerland, resulting in capital gains to the applicant company.

Issues before the Authority for Advance Rulings (‘AAR’) :- Whether capital gains earned by the applicant on transfer of shares of the Indian company would be liable

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