SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR
In the result, the appeal for Asstt
ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68
196/- which was claimed exempted u/s 10(38) of the Act.
6. It is revealed from the record that the shares of the said company were purchased
by the assessee during the financial year 2012-13 @ Rs.7.30 per share , payments of which has been made through bank channel from Capital Small Finance Bank Ltd, (
A/c No xxxxx03904 ) on 26th October