A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38) and on the issue of entitlement of dividend in the name of registered shareholders . Findings 27. We have heard the rival contentions of the parties and have perused the material available on record. 28. In the present case, the assessee submitted that income arising from transfer of long term capital assets (shares

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes