ACIT CIR 4(2), MUMBAI vs. SURESH K JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

capital gain claimed by the assessee. The Ld. A.R. has further submitted that during the year under consideration ‘security transaction tax’ was introduced by way of Chapter-VII of Finance (2) Act, 2004 w.e.f. 01.10.2004. By the same Finance Act, Section 10(38), Section 111A and 88E

ACIT CIR 4(2), MUMBAI vs. VIMLA S. JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i