Beyond the Disallowed Loss: Long-Term Capital Gains Implications

As an analyst reviewing a high-net-worth client’s portfolio, you encounter a situation where an artificial loss was disallowed under Section 94(8) of the Income Tax Act. While the immediate impulse is to simply ignore...

Navigating Tax Efficiency Beyond Bonus Stripping Compliance

Imagine you are reviewing a high-net-worth client’s equity portfolio ahead of the fiscal year-end. Your client expresses frustration over a significant tax liability generated by gains in their core large-cap holdings....