2019 (9) TMI 781 - SCH - Income Tax

Liability to capital gains tax - dissolution of the firm as on 31st March 2002 - partnership firm deed dated 03.08.2005, is a good piece of evidence to show that the assessee firm continued to be in existence after re-constitution, that is, even after 31.03.2002 without getting dissolved - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition after condoning the delay. The pending application was disposed of. (2019 (9) TMI 781 - SC Order)