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Non recording of finding of facts - income from sale of shares - What the assessee had to prove before the lower adjudication authorities was that it continued to be an investor in current AY. This finding of fact has not been entered at any stage of the proceedings. - impugned order of the tribunal is erroneous and perverse, give rise a substantial question of law - matter remanded

Income Tax
3-5-2019

Non recording of finding of facts - income from sale of shares - What the assessee had to prove before the lower adjudication authorities was that it continued to be an investor in current AY. This finding of fact has not been entered at any stage of the proceedings. - impugned order of the tribunal is erroneous and perverse, give rise a substantial question of law - matter remanded

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