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
46A: Where a shareholder or a
holder of other specified securities receives
Date of Judgment :23-07-2018 I.T.A.No.512/2017
M/s. Fidelity Business Services India Pvt. Ltd.,
Vs. Assistant Commissioner of Income-Tax, & Anr.
34/86
any consideration from any company for
purchase of its own shares or other specified
securities held by such shareholder or holder
of other specified securities
