Payment of interest in addition to price is nothing but an integral process of acquisition of shares
Case Law Details
Case Name : Assistant CIT, Vs Shri Raj Kumar Aggarwal (ITAT Delhi)
Appeal Number : ITA No. 2020/Del/2009
Date of Judgement/Order : 15/03/2012
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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The brief facts of the case are that assessee is an individual. He has filed his return of income on 18.12.2006 declaring an income of Rs.155,27,356. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) of the Income-tax Act, 1961 was issued and served upon the assessee. In
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