{"id":22683,"date":"2021-11-17T16:28:25","date_gmt":"2021-11-17T10:58:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/psit-pty-ltd-in-re-2021436-itr-474-aar\/"},"modified":"2021-11-17T16:28:25","modified_gmt":"2021-11-17T10:58:25","slug":"psit-pty-ltd-in-re-2021436-itr-474-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/psit-pty-ltd-in-re-2021436-itr-474-aar\/","title":{"rendered":"Psit Pty Ltd, in re. (2021)436 ITR 474 (AAR)"},"content":{"rendered":"<p>AAR held that the capital gains on transfer of equity shares in IEE would be taxable in the hands of the applicant at the rate of 10 per cent. in accordance with section\u00a0112(1)(c)(iii)\u00a0of the Income-tax Act, 1961.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50D : Fair market value deemed to be full value of consideration in certain shares-Non-Resident-Capital gains-Sale of share-Not slump sale-Capital gains chargeable to taxable  ten percent. [S.  45,  55A, 56(2)(viia), 112(1)(c)(iii)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22683","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5TR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22683"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22683\/revisions"}],"predecessor-version":[{"id":22684,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22683\/revisions\/22684"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}