S. 147 : Reassessment-With in four years-Capital gains-Transfer-Redemption of preference shares-Loss-No new material-Reassessment-Reassessment notice and order disposing the objection is quashed-SLP of Revenue is dismissed. [S. 2(47) 47(iv) 148, Art. 226]
NFAC v. The Great Eastern Shipping Co. Ltd. (2024)463 ITR 152 (SC) Editorial: The Great Eastern Shipping Co. Ltd v. NFAC (2024) 463 ITR 145 (Bom)(HC)