Supreme Court of India
Commissioner of Income Tax, Cochin v. Mrs. Grace Collis and Ors.
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961-Sections 2(47), 45, 47 and 49(2)-Scheme of Amalgamation under the Companies Act-Sharns in amalgamated company given in lieu of sharns in amalgamating company in the ratio of 1: 14-Sale c of sharns of amalgamated company by assessee-Transfer--Capital Gains Tax-Liability of-Held, extinguishment of shares of amalgamating company on amalgamation ccme within the purview of the definition of 'transfer' - Exigible to capital gains tax-Companies Act, 1956-Sections 391 (2) and 394.…
Authorities it was built on
Where later benches applied it
- 2026 M/s Jindal Equipment Leasing Consultancy Services Ltd. v. Commissioner of Income Tax
- 2021 Gemini Bay Transcription Pvt. Ltd. v. Integrated Sales Service Ltd. & Anr.
Of those, 1 relied on · 1 mentioned
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