THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE
ITA/47/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
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
