Rule of consistency**

[CA.BHUPENDRASHAH]

Income-tax --General principles--Rule of consistency--Loss on sale of shares treated as business loss though stock of shares shown as investment--Assessment after enquiry--Different view not to be taken for subsequent year--Income-tax Act, 1961-- CIT v. Darius Pandole (Bom) . . 330 ITR  485

[rajul5234]

other judgements on rule of consistency are
249 ITR 219
254    ''  606
257   ''   59
266  ''    99
206 CTR 587
292  ITR  1
304   ''    61
308  ''   161
320   '' 695
322  '' st. 10
193  '' 321
215  '' 323

regards,
R. K. patel,advocate