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
reduce\nthe share capital and one of the modes which can be adopted is to\nreduce the face value of the preference share. Section 87(2)(c)\nwhich, inter alia, provides that \"Where the holder of any\npreference share has a right to vote on any resolution in\naccordance with
