2017 (6) TMI 1335

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....di i/b. ANS Law Associates, for the Appellant. Mr.Charanjeet Chanderpal with Ms.Namita Shirke, for the Respondent. PER COURT : 1. This appeal pertains to the assessment year 2010­2011. 2. We have heard the learned Counsel for the appellant and the learned Counsel for the respondent.  3. After   hearing   the   learned   Counsel &....

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....t the shares of TCS received in the year 2001­02 were held in breach of section 13(1)(d) of the Act. (iii) Whether on the facts, relevant law and in the circumstances   of   the   case,   the   Tribunal   was   right   in holding that the sale proceeds arising from the sale of bonus shares of TCS were requ....