![Dividend Income Earned on Shares are Exempted u/s 10(34), No Tax Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Dividend-Income-Dividend-Income-Dividend-Income-Earned-on-Shares-Tax-Liability-Tax-ITAT-Income-Tax-taxscan-.jpg "Dividend Income Earned on Shares are Exempted u/s 10(34), No Tax Liability: ITAT [Read Order]")
Dividend Income Earned on Shares are Exempted u/s 10(34), No Tax Liability: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that disallowance under section 14A of the Income Tax Act,1961 does not apply to...
![SEBI Modifies Rules for PSU divestment: Notifies Amendment to Substantial Acquisition of Shares and Takeovers Regulations, 2011 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/11/SEBI-PSU-divestment-Amendment-Substantial-Acquisition-Shares-Takeovers-Regulations-taxscan.jpg "SEBI Modifies Rules for PSU divestment: Notifies Amendment to Substantial Acquisition of Shares and Takeovers Regulations, 2011 [Read Notification]")
![Payment towards Buyback of Shares not Genuine: ITAT upholds Order against Cognizant Technology [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Payment-Buyback-of-Shares-ITAT-Cognizant-Technology-taxscan.jpeg "Payment towards Buyback of Shares not Genuine: ITAT upholds Order against Cognizant Technology [Read Order]")
![Shares are not Intangible Assets U/S 32(1) (ii) and No Depreciation on Purchase Price of Shares: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Shares-Intangible-Assets-Depreciation-Purchase-Price-of-Shares-ITAT-Taxscan.jpeg "Shares are not Intangible Assets U/S 32(1) (ii) and No Depreciation on Purchase Price of Shares: ITAT [Read Order]")
![ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-LTCG-Intelligence-Wing-SEBI-Report-Taxscan.jpeg "ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]")
Assessee to claim Deduction of Employee's Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee to claim deduction of employee's share of ESI & PF if deposited prior to ITR filing. The assessee, Vinko Auto...
![Assessee to claim Deduction of Employees Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/esi-and-PF.jpg "Assessee to claim Deduction of Employees Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]")
![SEBI finds Insider Trading in Shares of Infosys Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/SEBI-insider-trading-shares-Infosys-Taxscan.jpg "SEBI finds Insider Trading in Shares of Infosys Limited [Read Order]")
Creditor not to become 'Financial Creditor', if a Corporate Debtor offered Security by pledging Shares, without discharging borrower's liability: Supreme Court [Judgment]
The Supreme Court held that a creditor will not become a 'financial creditor' under the Insolvency and Bankruptcy Code, if a corporate debtor offered security by pledging shares, without discharging...
![Creditor not to become Financial Creditor, if a Corporate Debtor offered Security by pledging Shares, without discharging borrowers liability: Supreme Court [Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Creditor-Financial-Creditor-Corporate-Debtor-Shares-borrowers-liability-Supreme-Court-Taxscan.jpg "Creditor not to become Financial Creditor, if a Corporate Debtor offered Security by pledging Shares, without discharging borrowers liability: Supreme Court [Judgment]")
Transfer of Shares being a Family Arrangement can’t be treated as Gift or Perquisites: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, in a significant ruling, held that the transfer of shares, being a family arrangement, cannot be treated as a gift or prerequisite for the...
![Transfer of Shares being a Family Arrangement can’t be treated as Gift or Perquisites: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Shares-ITAT-Family-Taxscan.jpg "Transfer of Shares being a Family Arrangement can’t be treated as Gift or Perquisites: ITAT deletes Addition [Read Order]")
![No Addition on Share Premium If Shares were allotted under a Barter System: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Share-Premium-ITAT-Taxscan.jpg "No Addition on Share Premium If Shares were allotted under a Barter System: ITAT [Read Order]")
![Gifting Shares to One Company from Another wont attract Capital Gains Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Gifting-Shares-ITAT-Shares-Capital-Gains-Tax-Capital-Gains-Taxscan.jpg "Gifting Shares to One Company from Another wont attract Capital Gains Tax: ITAT [Read Order]")
Unusual Price rise/ fall in Shares of Company can’t be a basis to draw an inference that Capital Loss generated is Bogus: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench held that the Unusual price rise/ fall in the shares of a company cannot be a basis to draw an inference that capital loss generated is...
![Unusual Price rise/ fall in Shares of Company can’t be a basis to draw an inference that Capital Loss generated is Bogus: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Unusual-Price-rise-Shares-of-Company-Capital-Loss-Bogus-Income-Tax-ITAT-Taxscan.jpg "Unusual Price rise/ fall in Shares of Company can’t be a basis to draw an inference that Capital Loss generated is Bogus: ITAT [Read Order]")