Held that  the sale of shares of two joint venture companies were made by the assessee-company at ALP and that assessee has not received any amount over and above the sale price shown by it which has not been disputed by the AO, the capital loss incurred on said sale of shares is allowable. Followed CIT v. Tainwala Chemicals and Plastics India Ltd. (2013) 215 Taxman 153 (Bom)(HC), CIT v. Morarjee Textiles Ltd. [IT Appeal No. 738 of 2014, dt. 24th Jan., 2017 (Bom) (HC).   (AY.2003-04)