Some unanswered thoughts on General Anti-Avoidance Rules

Gaurav Jain , Last updated: 26 August 2017  
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1.When Income-tax Authorities (ITA) disregard a court approved scheme say merger/demerger, what will be the consequential implications? Whether merger/demerger which is exempt u/s 47 will trigger capital gain tax in the hands of amalgamating co if ITA contend that the main purpose of the transact

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Gaurav Jain
(CA)
Category Income Tax   Report

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