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Case Law Details

Case Name : Surya Prakash Toshniwal VS. ITO (ITAT Kolkata )
Appeal Number : ITA No.1213/Kol/2016
Date of Judgement/Order : 11-01-2017
Related Assessment Year : 2005-06
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This article deal with the issue of Long Term Capital Gain on Sale of Small Company Shares or on Penny Stocks. Article is based on ITAT Kolkata order in the case of Surya Prakash Toshniwal VS. ITO in which it held that Long-term capital gains claimed exempt u/s 10(38) cannot be treated as bogus unexplained i

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