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The Income Tax Appellate Tribunal (ITAT), Delhi has recently held that the Explanation 7 under section 9(1)(i) of the Income Tax Act 1961, which is related to the Indirect Share Transfer Provisions, shall be applicable retrospectively.
In a recent case— “Augustus Capital Pvt Ltd Vs DCIT (ITAT Delhi)”, the ITAT has directed that the Explanation 7 under section 9(1)(i) of the Act shall apply. Let us understand first the case in detail.
Explanation to Indirect Share Transfer Provisions Applicable Retrospectively: ITAT
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