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![Reduction in Shareholding Due to Fresh Allotment is Not a Transfer or Relinquishment of Right: ITAT Deletes ₹2.53 Cr Capital Gain Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107797-245724a6-5b2d-4c72-89d9-c07c8adadce0.webp "Reduction in Shareholding Due to Fresh Allotment is Not a Transfer or Relinquishment of Right: ITAT Deletes ₹2.53 Cr Capital Gain Addition [Read Order]")
Reduction in Shareholding Due to Fresh Allotment is Not a 'Transfer or Relinquishment of Right': ITAT Deletes ₹2.53 Cr Capital Gain Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granted substantial relief by confirming the deletion of a Short-term Capital Gain...
![JDA Does Not Constitute Transfer u/s. 2(47): ITAT Deletes Capital Gains Addition on Security Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090478-capital-gains-addition.webp "JDA Does Not Constitute Transfer u/s. 2(47): ITAT Deletes Capital Gains Addition on Security Deposit [Read Order]")
![Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Property-transfer-TAXSCAN.jpg "Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]")
![Reduction in Share Capital of Subsidiary Amounts to Asset Transfer u/s 2(47), Income Tax Act: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-Supreme-Court-of-India-Reduction-in-Share-Capital-Subsidiary-amounts-Income-Tax-Act-taxscan.jpg "Reduction in Share Capital of Subsidiary Amounts to Asset Transfer u/s 2(47), Income Tax Act: Supreme Court [Read Judgement]")
![Non delivery of possession to the purchaser by the date of filing of suit proves provisions U/S 2(47) not being applicable: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-delivery-possession-purchaser-date-of-filing-suit-proves-provisions-applicable-ITAT-order-CITA-TAXSCAN.jpg "Non delivery of possession to the purchaser by the date of filing of suit proves provisions U/S 2(47) not being applicable: ITAT upholds order of CIT(A) [Read Order]")
Mere Agreement to Sell Immovable Property without giving Possession to Buyer, not a Transfer of Asset u/s 2(47): ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that a mere agreement to sell the immovable property without giving possession to the buyer, not a transfer of assets under...
![Mere Agreement to Sell Immovable Property without giving Possession to Buyer, not a Transfer of Asset u/s 2(47): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Mere-Agreement-Immovable-Property-Sell-Immovable-Property-Sell-Buyer-Taxscan.jpg "Mere Agreement to Sell Immovable Property without giving Possession to Buyer, not a Transfer of Asset u/s 2(47): ITAT [Read Order]")
No Addition in respect of Gift in the nature of Cash and Property made in pursuance of Family Arrangement between Family Members: ITAT [Read Order]
In Jyoti Rakesh Kapoor vs. Income Tax Officer, the Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) held that Gift in the nature of Cash and Property made in pursuance of family arrangement...
![No Addition in respect of Gift in the nature of Cash and Property made in pursuance of Family Arrangement between Family Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Cash-Deposits-Taxscan.jpg "No Addition in respect of Gift in the nature of Cash and Property made in pursuance of Family Arrangement between Family Members: ITAT [Read Order]")