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
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)(v) provides for the cost of shares of a\ncompany which became the property on happening of the events\nmentioned therein to mean
