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Global Business / The Economic Times

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SC ruling casts a tax shadow on merger share-swap deals

A Supreme Court ruling impacts shareholders in company mergers. Those receiving new shares via share-swap may face taxes on gains, even without selling. This applies if their old shares were considered 'stock-in-trade'. The difference in value between old and new shares will be taxed as business income. This decision could lead to more tax disputes for investors and traders.

12 Jan 2026 12:34 am