SOUNDARARAJAN & CO. (PVT.) LTD. versus COMMISSIONER OF INCOME-TAX
Capital gains Transfer of shares by the appraiser over the value of short-term capital shares No distinction between trust or constructive trust value and sale price Short-term capital gains Indian Trust Act, 1882, Sections 82, 88 and 94 was the Indian Income Tax Act. , 1961, sections 2 (47) and 45
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