JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III
In the result, the appeal filed by the assessee is allowed and the
ITA/79/2010HC Calcutta15 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
Section 260ASection 94(7)
Section 94(7)(b) of
the Act, had expired before the amendment was made by Finance (No. 2)
Act, 2004 in respect of the units of mutual fund under consideration except
in the case of units of M/s. Reliance Vision Fund in which the assessee
incurred loss of Rs. 16,53,820/- and the dividend received
