https://www.taxtmi.com/caselaws?id=16906 Surplus from the sale of shares in a co-operative housing society was treated as arising from transfer of the corresponding right or interest in the flat, so the capital gain fell within the relief provision applicable to such transfer. Relief under section 80T(b)(ii) was therefore held to be inappropriate, and the proper relief was under section 80T(b)(i). en-us Fri, 10 Jan 1997 00:00:00 +0530 Mon, 14 Sep 2009 10:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16906 Surplus from the sale of shares in a co-operative housing society was treated as arising from transfer of the corresponding right or interest in the flat, so the capital gain fell within the relief provision applicable to such transfer. Relief under section 80T(b)(ii) was therefore held to be inappropriate, and the proper relief was under section 80T(b)(i). Case-Laws Income Tax Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16906