Case Law Details
Case Name : Ramesh D. Tainwala Vs Income Tax Officer 8(3)-1 (ITAT Mumbai)
Appeal Number : ITA No. 3853/MUM/2010
Date of Judgement/Order : 07/10/2011
Related Assessment Year : 2007- 08
Courts :
All ITAT ITAT Mumbai
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Ramesh D. Tainwala (ITAT Mumbai)- For proviso(i) to Sec.28(va)(a) to apply there must be transfer of the right to carry on any business. The Assessee in the present case was not carrying on any business on his own but was the promoter and director of the company whose shares were purchased by the Acq
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