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2003 (9) TMI 298 - ITAT DELHI-B
Extract:
....... gain, as we have held that the amount of receipt is on account of sale consideration of shares sold. Accordingly we direct the Assessing Officer to re-compute the income of both these assessees by treating the receipts as part of sale consideration of shares sold. We order accordingly. 23. In the result, the appeals of the assessees are dismissed.