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ITAT deletes addition for Long Term Capital Gain from shares of Pine Animation Ltd.
Case Law Details
- Case Name
- ACIT Vs Priyanka Ankit Miglani (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Priyanka Ankit Miglani (ITAT Mumbai)
Introduction: The ITAT Mumbai ruling in the case of ACIT Vs Priyanka Ankit Miglani delves into the intricate matters surrounding long-term capital gains (LTCG) derived from the sale of shares and the application of Section 10(38) of the Income Tax Act. The appeal arises from the assessment order passed by the Deputy Commissioner of Income Tax, Central Circle 5(4), Mumbai, against the decision of the Commissioner of Income Tax (Appeals)-53, Mumbai.
Detailed Analysis: The crux of the matter revolves around whether the long-term capita...
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