Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
price of sale of shares has been established beyond doubts. 7. In the course of hearing before us, the reliance was made on the following judgments. [1] (1973) 87 ITR 0349 (SC) CIT VS. Daulat Ram Rawatmull [2] (1983) 144 ITR 0352 (Karn.) Bedi & Company Pvt. Ltd. Vs. CIT [3] (1998) 230 ITR 0580 (SC) CIT vs. Bedi