https://www.taxtmi.com/highlights?id=2522 apital gain - the assessee was allotted shares in CEPL against relinquish-ment of shares which he has already acquired in VML and CPL - There is nothing on record to show that the transactions entered into by the assessee in acquiring the shares in VML and CPL and later in CEPL are different links of the same chain.... - AT en-us Wed, 28 Dec 2011 10:40:52 +0530 Wed, 28 Dec 2011 10:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2522 apital gain - the assessee was allotted shares in CEPL against relinquish-ment of shares which he has already acquired in VML and CPL - There is nothing on record to show that the transactions entered into by the assessee in acquiring the shares in VML and CPL and later in CEPL are different links of the same chain.... - AT Highlights Income Tax Wed, 28 Dec 2011 10:40:52 +0530 https://www.taxtmi.com/highlights?id=2522