2015 (10) TMI 2812

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....RDER 1. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') is against the order dated 10th December 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 5389/Del/2012 for the Assessment Year ('AY') 2009-10. 2. The question sought to be urged is whether the share warrants could be treated as a capital asset under Section 2(14) of the Act and disa....