https://www.taxtmi.com/caselaws?id=337486 Where the dates of acquisition and transfer of shares were disputed, the Tribunal held that the period of holding could not be determined conclusively on the existing record. It noted inconsistencies in the evidence and directed fresh verification of the share certificate, transfer certificate, and related material before deciding whether the resulting gain was long-term capital gain or short-term capital gain. The matter was therefore remanded to the Assessing Officer for reconsideration in accordance with law, and the appeal succeeded only for statistical purposes. en-us Wed, 09 Nov 2016 00:00:00 +0530 Sun, 08 Jan 2017 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337486 Where the dates of acquisition and transfer of shares were disputed, the Tribunal held that the period of holding could not be determined conclusively on the existing record. It noted inconsistencies in the evidence and directed fresh verification of the share certificate, transfer certificate, and related material before deciding whether the resulting gain was long-term capital gain or short-term capital gain. The matter was therefore remanded to the Assessing Officer for reconsideration in accordance with law, and the appeal succeeded only for statistical purposes. Case-Laws Income Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337486