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

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

short-term capital loss on sale of units of mutual fund of Rs. 1,68,19,921/-. The assessee received dividend in respect of the said units of mutual fund of Rs. 1,50,79,850.06/-. 4. The assessee had furnished the details pertaining to the purchase of units of mutual fund, giving the date of purchase, record date, dividend

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ