62 results for “capital gains”+ Section 35(2)(ab)clear
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In the result, all the appeals filed by the assessee are dismissed
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), shall be the cost