Case Law Details
Case Name : ITO Vs Jatin Kanubhai Kotadia (ITAT Ahmedabad)
Appeal Number : ITA No. 1661/Ahd/2012
Date of Judgement/Order : 23/08/2023
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Ahmedabad
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ITO Vs Jatin Kanubhai Kotadia (ITAT Ahmedabad)
ITAT Ahmedabad held that Sale/ conversion of business of assessee-firm as a going concern to company for consideration of paid up share capital does not amount to transfer liable to tax as capital gains.
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