M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX
ITA/512/2017HC Karnataka23 Jul 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 2(22)(e)Section 254Section 260
capital gain in the hand of the
holding company as per the provisions of
section 46A and in view of the provisions
