TATA SONS LTD,MUMBAI vs. CIT 2, MUMBAI
In the result, appeal of the assessee is allowed
ITA 3468/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 Jan 2024AY 2009-10
Section 100Section 263Section 48
ground No.3, the ld. PCIT erred in failing to take\nnote of the provisions of Section 55(2)(v)(b) and in not confirming\nthat the cost of remaining shares would include the cost of the\nshares cancelled on reduction. He submitted that; firstly, the\nsaid section 55(2)(b
