THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD
THE APPEAL IS DISMISSED
ITTA/506/2006HC Telangana15 Oct 2024
Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO
For Appellant: Sri J.V. prasad (Sr. SC FOR TNCOME TAX)For Respondent: Sri Challa Gunaranjan
Section 1Section 1OSection 260
gains of an infrastructure capital fund or
an infrostntcture capital companA from inuestrnents
mad.e bll utag of shares of long-terrn finance itt anA
enterpn:;e carryirug on tLrc bzzsiness oJ deueloping,
maintair'.ing and operating ang infrastructure facilitg,
rahich fitlfils the conditions specified in sub srzction
(4A) of se<:tion B0-lA.
Explanation. For the purposes o/ this clause
