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Case Law Details

Case Name : DCIT Vs. Natco Pharma Ltd (ITAT Hyderabad)
Appeal Number : I.T.A. No. 765/Hyd/2011
Date of Judgement/Order : 29/02/2012
Related Assessment Year : 2007- 08
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DCIT Vs. Natco Pharma Ltd (ITAT Hyderabad)

ITAT held that a right acquired by the taxpayer to convert advance given into equity shares falls under the definition of ‘Capital Assets’ as per Section 2(14) Income-tax Act,1961 (the Act). Accordingly, the compensation received for foregoing r

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