ITAT: Single Transaction of Buying and Selling of Shares Can’t be Treated as Business Activity - (29 Sep 2021)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Chennai has held that a single transaction of buying and selling of shares cannot be treated as a business activity for the purpose of imposing tax liability on the assessee under the Income Tax Act, 1961.
Tags : INCOME TAX APPELLATE TRIBUNAL SINGLE TRANSACTION OF BUYING AND SELLING OF SHARES
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