2023 (11) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... OURT OF INDIA - SC
Dated:- 28-8-2023
Special Leave Petition (Civil) Diary No. 20569/2023 - -
Income Tax
HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE ARAVIND KUMAR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Delay condoned. It is submitted on behalf of the revenue that the impugned order is erroneous inasmuch as in regard to its appreciation of the expression "transfer" viz-a-viz Section 2(47) as just o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X