Month: May 2000

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that s. 52(2) of the IT Act, 1961, was not applicable to the facts of the case of the present assessee in computing the capital gains from the sale of shares ?

High Court Of Delhi CIT vs. Mrs. Indira K.P. Singh Sections 2(1A), 28(i), 45(1), 52(2) Arijit Pasayat, C.J. & D.K. Jain, J. IT Ref. No. 174 of 1980 24th May, 2000 Counsel Appeared R.D. Jolly with Mrs. Prem Lata Bansal, for the Applicant : R.C. Beri, for the Respondent JUDGMENT Arijit Pasayat, C.J. : At the …
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