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AIR 1994 SUPREME COURT 1197
::1994 AIR SCW 517
Supreme Court Of India
(From : Patna)
Hon'ble Judge(s):
B. P. Jeevan Reddy,
S. P. Bharucha
, JJ
Capital gains - Shareholder receiving certain amount on liquidation of company - Assessee chargeable under the head 'Capital gains' in respect of income so received, eventhough such amount received by him was not on account of any transfer.Judgment of Patna High Court, Affirmed. Income-Tax Act (43 of 1961) , S.46(2)— (Para 4)
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