Case Law Details
Case Name : DCIT Vs Krishan Kumar (ITAT Delhi)
Appeal Number : ITA Nos. 1218 & 27/Del/2021
Date of Judgement/Order : 19/12/2024
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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DCIT Vs Krishan Kumar (ITAT Delhi)
ITAT Delhi held that there is no case for making any addition u/s 68 of the Act in the hands of the assessee by denying the exemption under section 10(38) of the Act for the LTCG on sale of shares of Unno Industries Limited. Accordingly, appeal allowed.
Facts- The assessee is an
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