Case Law Details
Case Name : Ankita Deposits and Advances Pvt. Ltd. Vs. CIT (Himachal Pradesh High Court)
Appeal Number : Appeal No: ITA Nos. 33 & 34 of 2008
Date of Judgement/Order : 18/06/2010
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
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DECIDED BY: HIGH COURT OF HIMACHAL PRADESH, IN THE CASE OF: Ankita Deposits and Advances Pvt. Ltd. Vs. CIT, APPEAL NO: ITA Nos. 33 & 34 of 2008, DECIDED ON June 18, 2010
JUDGMENT
Per Deepak Gupta, J.
1. Both these appeals involve identical questions of law. They only relate to different assessment years, therefore, they are being decided by a common judgement. No question of law has been framed in ITA 34 of 2008. However, the following question of law has been formulated in ITA No. 33 of 2008:
“Whether the Company dealing with the share holding can change its stand by converting certain shares to be their long term capital asset?”
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