“Section 55(2)(b)(iii)”

TATA SONS LTD,MUMBAI vs. CIT 2, MUMBAI

In the result, appeal of the assessee is allowed

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH MUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GAGAN GOYAL