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Reassessment quashed as AO couldn’t suddenly treat profit from share dealing as business income and not cap. Gains.
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Corporate Tax
Reassessment quashed as AO couldn’t suddenly treat profit from share dealing as business income and not cap. Gains.
Posted on
on
April 28, 2014
Tenet Tax Daily April 26 2014
By
tenettax-team
Corporate Tax
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HC lays criteria to identify AOP;relies on ratio of ‘Ishikawajima-Harima’ for taxability of offshore supplies
ITAT stayed recovery of tax as assessee had made a strong case against TP adjustment
