PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

carry forward of Appeals), ultimately allowed the lso the claim of the loss relating de its order dated 03.03.2003 set s taken before the Tribunal who order of CIT (Appeals) and held ee under the head “capital gain’ ad ‘income from business or aler in share and the matter was, ss that will arise under the head se only where