Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (7) TMI 170 - AT - Income TaxExtract: ....... arising from the transfer of shares as business profit and to withdraw the deductions allowed under sections 54E and 48(2) of the Income-tax Act, 1961. Therefore, we cancel the order of the CIT passed under section 263 and restore the original assessment order of the Assessing Officer. 17. In the result, the appeal filed by the assessee is allowed
|