PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS
ITA/81/2024HC Rajasthan15 Oct 2024
Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR
Section 10
income from business or
aler in share and the matter was,
ss that will arise under the head
se only where there has been an
as not been any transfer, just a
uity shares, the same cannot be
to CIT (A) who vide its order
he assessee, whereafter, the case