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“Section 49(20)”

Section References (mined)Section 49Section 49(20)2 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, NOIDA, NOIDA vs. RAGHAV BAHL, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 1640/DEL/2023[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 250

Broadcast Ltd should be taken as Rs 3,53,31,186/ in this regard Ld. AR submits that in accordance to provisions of section 49(20), 49(2D), the cost of acquisition of these shares should be Rs 3.53.31 186/- as against the original cost of acquisition

DCIT CENTRAL CIRCLE-1, NOIDA vs. RAGHAV BAHL, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 1639/DEL/2023[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 250

Broadcast Ltd should be taken as Rs 3,53,31,186/ in this regard Ld. AR submits that in accordance to provisions of section 49(20), 49(2D), the cost of acquisition of these shares should be Rs 3.53.31 186/- as against the original cost of acquisition