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J U D G M E N T R. MAHADEVAN, J. Leave granted. 2. The present appeals arise out of a common judgment and final order dated 07.08.2020 passed by the High Court of Delhi in ITA Nos. 935, 822, 853, and 961 of 2005, pertaining to the Assessment Year 1997-98. By the impugned judgment, the High Court remanded the matters to the Income Tax Appellate Tribunal for fresh adjudication on the question of whether the shares held in the amalgamating company constituted stock-in-trade or capital assets, upon observing that, if the shares were, in fact, held as stock-in-trade, the transaction would fall outside the purview of Section 47(vii) of the Income Tax Act, 1961 , and its taxability would
by Sekar Reporter · Published January 10, 2026
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Thanks to COVID-19, woman accused of murdering husband gets interim bailBail on own bond Madras High Court judge P Rajamanickam granted the woman interim bail till April 27 on executing own bond for Rs 10,000, citing current situation owing to COVID-19 outbreak
by Sekar Reporter · Published April 1, 2020

