M/S.SHEETAL REAL vs. INCOME TAX OFFICER
In the result, the appeal fails and the substantial questions of law
ITA/83/2010HC Orissa08 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A
32,09,144/-. Some of the shares were sold before October 01, 2004
giving rise to long term capital gains of Rs. 1,01,07,784/- chargeable to tax
at 10% inserted by the Finance (No. II) Act, 2004 on Securities Transaction
Tax (STT) introduced by the Finance (No. II) Act, 2004 with effect from
October
