Case Law Details
Case Name : ACIT Vs Anil Kumar Saha (ITAT Delhi)
Appeal Number : ITA Nos. 4745/Del/2012
Date of Judgement/Order : 19/01/2022
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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ACIT Vs Anil Kumar Saha (ITAT Delhi)
Conclusion: Where the legality and validity of the agreement was under challenge, there was no infirmity into the order of CIT(A) to the extent it was held that the transfer of shares could not be subjected to capital gain tax
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