No Tax on on transfer of shares of Indian subsidiary to Singapore subsidiary without consideration on account of reorganisation by American company

Deere and Co., In re

Authority for Advance Rulings, New Delhi

AAR No. 934 of 2010

Decided on: 27 May 2011

Ruling

J. Khosla, Member

1. The applicant, Deere and Company, USA, is a foreign company incorporated under the laws of the USA. It

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