This Order by the Delhi High Court in ITA 407/2022 dismissed the Income Tax Appellate Tribunal appeal regarding share sale qualification. The bench found no manifest error in the Tribunal's view.
Appeal dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~23
TAX -7 ..... Appellant Through: Mr. Aseem Chawla, Sr.SC with Ms. Pratishtha Chaudhary and Ms. Simran Jha, Adv.
versus
LOKVIR KAPOOR ..... Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aniket D. Agrawal, Mr. Deepesh Jain and Mr. Abhisek Singhvi, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R
% 14.03.2024
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
MARCH 14, 2024/p
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/03/2024 at 15:41:11
1 provisions across 1 enactments
Pr. Commissioner of Income Tax -7
Lokvir Kapoor
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
