A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA
In the result, appeal of the Revenue is allowed for statistical purposes
ITA 117/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 10(38)Section 153A
capital gain; and (ii) shares have been sold through recognized Stock Exchange after paying "STT"
on their sale or bringing on record any material to support the suspicion.
11. In addition to above, in subsequent assessment years i.e. A.Y.s 2006-07 and onwards, even exemption allowable U/s 10(34) of the Act for any income by way of dividend from
