https://www.taxtmi.com/caselaws?id=267260 The tribunal partly allowed the appeal, directing the Assessing Officer to assess the income from the sale of shares under the head "Capital gains" and apply the appropriate tax rate as per section 112. The tribunal also instructed a re-examination of factual aspects regarding the applicability of the second proviso to section 112. en-us Wed, 21 Oct 2015 00:00:00 +0530 Sat, 05 Mar 2016 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267260 The tribunal partly allowed the appeal, directing the Assessing Officer to assess the income from the sale of shares under the head "Capital gains" and apply the appropriate tax rate as per section 112. The tribunal also instructed a re-examination of factual aspects regarding the applicability of the second proviso to section 112. Case-Laws Income Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267260