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1986 (4) TMI 79 - ITAT AHMEDABAD-AExtract: .......akhs on sale of shares. In our opinion, this approach is not warranted by law. The assessee has discharged the necessary nexus, if at all, required. 6.3. we therefore, set aside the order passed by the Commissioner (A) and direct the ITO to allow the interest paid to various trusts and modify the assessment. 7. In the result, the appeal is allowed.
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