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2023 (11) TMI 241
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....URT OF INDIA - SC<br>Dated:- 28-8-2023<br>Special Leave Petition (Civil) Diary No. 20569/2023 - -<br>Income Tax<br>HON'BLE MR. JUSTICE S. RAVINDRA BHAT AND HON'BLE MR. JUSTICE ARAVIND KUMAR F....
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....Delay condoned. It is submitted on behalf of the revenue that the impugned order is erroneous inasmuch as in regard to its appreciation of the expression "transfer" viz-a-viz Section 2(47) as just op....