NEELU ANALJIT SINGH,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-9, NEW DELHI

In the result, appeal filed by the assessee is partly allowed with above directions

Bench: Shri H. S. Sidhu & Shri Prashant Maharishimrs. Neelu Analjit Singh, Vs. The Addl. Commissioner Of 15, Dr. Apj Abdul Kalam Road, Income Tax , New Delhi Special Range-9, Pan: Aatps06882D New Delhi (Appellant) (Respondent)

section 10 of the Income-tax Act, which is transferred during the period beginning on 1st April, 2014 and ending on 10th July, 2014, the period of holding for its-qualification as short-term capital asset shall be not-more than twelve months." Thus, the aforesaid circular clearly clinches the issue and clarifies that, firstly, the benefit of shorter period

AJAY GULIYA

price as per clause 1 of the share purchase agreement dated 15th April, 2003? (i) Initial lump sum payment equal to 23 lakh US dollars (2.3 million US dollars) (referred in the share purchase agreement as the closing payment) received on July 1, 2003 in the previous year relevant to assessment year 2004-05. (ii) Contingent payment as per clause

SH. PRAVEEN KUMAR MALHOTRA,DELHI vs. PR. CIT- 16, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year: 2012-13

price of the shares also were increased. It was further pointed out by the assessee that the purchaser of the shares, M/s. Veecon-IPA Gastechnik Ltd. is a renowned company specializing in design, installation and commissioning of industrial gas generation plants and gas purification systems. This company has acquired all the shares of M/s. Sundial Infotech Pvt. Ltd. the sale

SMT. NEELAM MALHOTRA,DELHI vs. PR. CIT- 16, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year: 2012-13

price of the shares also were increased. It was further pointed out by the assessee that the purchaser of the shares, M/s. Veecon-IPA Gastechnik Ltd. is a renowned company specializing in design, installation and commissioning of industrial gas generation plants and gas purification systems. This company has acquired all the shares of M/s. Sundial Infotech Pvt. Ltd. the sale

PRINCIPAL COMMISSIONER OF INCOME TAX-16 vs. SH. PRAVEEN KUMAR MALHOTRA

In the result appeal of the assessee is allowed

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

price of the shares also were increased. It was further pointed out by the assessee that the purchaser of the shares, M/ s. Veecon-IPA Gastechnik Ltd. is a renowned company specializing in design, installation and commissioning of industrial gas generation plants and gas purification systems. This company has acquired all the shares of M/s. Sundial Infotech