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Income Tax | Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi

23 Sept 2026 · 3d agoBy Keshav KumarSource: TaxGuru

ITAT Delhi holds court-approved capital reduction distinct from buyback and outside Section 115QA despite the Finance Act 2016 amendment. The post Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi appeared first on TaxGuru .

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Original credit: Keshav Kumar. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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