4 results for “capital gains”+ Section 253(4)clear
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Bench: HON'BLE MR. JUSTICE R. MAHADEVAN
capital gain which could then be used to declare a special dividend to the shareholders of HTIL. We find no merit in this argument. 134. Firstly, the Tier I (Mauritius companies) were the indirect subsidiaries of HTIL who could have influenced the former to sell the shares of Indian companies in which event the gains would have arisen