Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (10) TMI 106 - ITAT DELHI-CExtract: .......er as all the rights of the shareholder as a shareholder continued and remained. This would indirectly show that the book value of the shares as per the assessee is not effected at all and it has to be taken as it is. 9. For the above reasons, we accept the capital loss on the sale of share by the assessee as claimed. 10. The appeal stands allowed.
|