Assessment of sale value of shares – Transaction treated as cash ...
Shares Sale Value Classified as Cash Credits, Not Long-Term Capital Gains, Upheld by CIT(A) Using Human Probabilities Test.
October 9, 2014
Case Laws Income Tax AT
Assessment of sale value of shares – Transaction treated as cash credits instead of LTCG – CIT(A) was justified in confirming the order of the AO by applying the test of human probabilities - AT
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