Reduction in share capital

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Principal Commissioner of Income Tax-4 & Anr. v. M/S Jupiter Capital Pvt. Ltd.
  2025 INSC 381 January 2025Dismissed

  Whether reduction in share capital is covered under “sale, exchange or relinquishment of the asset” used in Section 2(47) of the Income Tax Act, 1961.