https://www.taxtmi.com/highlights?id=1930 Merely because shares relate to the respondent company, that would not make respondent as agent qua deemed capital gain purportedly earned by the petitioner - Section 163 of IT Act.... - HC en-us Wed, 19 Oct 2011 00:00:00 +0530 Wed, 19 Oct 2011 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=1930 Merely because shares relate to the respondent company, that would not make respondent as agent qua deemed capital gain purportedly earned by the petitioner - Section 163 of IT Act.... - HC Highlights Income Tax Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/highlights?id=1930