Asstt. C.I.T.-2, Agra V. Shri Hemant Anand, Agra
ITA 466/AGR/2011
2007-2008
Pronouncement Date: -
Result: Assessee
Capital assetGiftBusiness incomeShare purchase agreementMaximum Marginal RatePeriod of limitationAdvance rulingquestion of lawCost of acquisitionreasonable causeCompetent authorityCapital receiptCommercial expediencyTime period of passing ordercapital expenditureTDSSet aside143(3) 234B37(1)