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1993 (2) TMI 133 - ITAT CHANDIGARH
Extract:
.......len Mills Ltd. s shares for purposes of gift tax. We, therefore, set aside the order of the CGT(A). 20. Regarding the alternative ground, since we are of the opinion that provisions of section 4(1)(a) were not validly invoked, there is no question of considering the alternative submission of the assessee. 21. In the result, the appeals are allowed.