https://www.taxtmi.com/caselaws?id=65441 The Tribunal partially allowed the appeal by the assessee, ruling that Rs. 100 per share should be considered a capital receipt not subject to capital gains tax. However, the Tribunal rejected the arguments regarding the adoption of gross sale price for capital gains calculation and the deductibility of legal expenses related to the transfer of shares. en-us Fri, 23 Sep 2005 00:00:00 +0530 Tue, 15 Feb 2011 17:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65441 The Tribunal partially allowed the appeal by the assessee, ruling that Rs. 100 per share should be considered a capital receipt not subject to capital gains tax. However, the Tribunal rejected the arguments regarding the adoption of gross sale price for capital gains calculation and the deductibility of legal expenses related to the transfer of shares. Case-Laws Income Tax Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65441