Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita Nos.118 & 119/Pan/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11
47) of the Act and no capital gain was charged to tax in the A.Y. 2006-07. The AO opined that, by acquisition of the entire share capital of M/s. Anandeya Zinc Oxides Pvt. Ltd. by M/s.Umicore Finance Luxembourg, it violated the mandate of proviso to clause (d) of section