2018 (2) TMI 1808

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..... ory of “held to maturity” as held in the nature of stock in trade? - Held that:- Substantial questions of law against the revenue and in favour of the assessee. - I.T.A. NO.100057/2016 - - - Dated:- 21-2-2018 - THE HON BLE MRS. JUSTICE S. SUJATHA AND THE HON BLE MR. JUSTICE JOHN MICHAEL CUNHA FOR THE PETITIONER : SRI.Y.V.RAVIRAJ, ADV FOR THE RESPONDENT : SRI.S.PARTHSARTHI SRI.H.R.KA .....

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..... the Commissioner of Income Tax (Appeals) has been withdrawn by the Central Board of Direct Taxes vide Circular No.655? (iii) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in confirming the order of Commissioner of Income Tax (Appeal) in treating the securities held by the assessee under the category of held to maturity as held in the nature of stoc .....

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