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Case Law Details

Case Name : Commissioner of income tax Vs M/s gopal clothing compay pvt ltd (Delhi High Court)
Appeal Number : ITA No. 333/2006
Date of Judgement/Order : 22/03/2012
Related Assessment Year :
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Even after the amendment with effect from 1988 and introduction of the words “a person who is the beneficial owner of shares” cannot be construed to in a way alter the position that the shareholder has to be the registered shareholder. The amendment imposes an additional condition that the registered shareholder

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