DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD
Appeal is allowed in these terms, without order on costs
C.A. No.-002453-002453 - 2022Supreme Court28 Mar 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 132Section 132(4)Section 143(1)Section 147
Long-Term Capital Gains
(LTCG) in the shares of Shri Ganesh Spinners Limited (now known
as Yantra Natural Resources Limited) from Shirish Chandrakant
Shah (SCS) through Pradip Birewar. Pradip Birewar is an
Ahmedabad based accommodation entry provider who is facilitating
one time and other accommodation entries including LTCG entries
to various clients on receipt of cash. He is facilitating these
