https://www.taxtmi.com/caselaws?id=261818 The Supreme Court directed the Tribunal to decide the matter on its merits without being influenced by the High Court's observations. The Tribunal remitted the issue back to the Assessing Officer for a detailed examination, emphasizing the importance of considering the dates of allotment and vesting of shares to determine the correct classification of capital gains. The decision highlights the significance of following specific directives from appellate authorities and ensuring due process in tax reassessments. en-us Tue, 21 Jul 2015 00:00:00 +0530 Thu, 23 Jul 2015 07:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261818 The Supreme Court directed the Tribunal to decide the matter on its merits without being influenced by the High Court's observations. The Tribunal remitted the issue back to the Assessing Officer for a detailed examination, emphasizing the importance of considering the dates of allotment and vesting of shares to determine the correct classification of capital gains. The decision highlights the significance of following specific directives from appellate authorities and ensuring due process in tax reassessments. Case-Laws Income Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261818