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SEBI amended Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2018 which will come into force from 01.04.2019 – SEBI

Team Taxcharcha
The Securities Exchange Board of India rationalises certain regulations which may be called as Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations,...
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The assessee can be taxed only on the gain which is oozing out from the sale consideration, thus, no adverse inference can be drawn while invoking the provision of section 50C of the Act. – Bombay High Court

Team Taxcharcha
Held :  “The assessee can be taxed only on the gain which is oozing out from the sale consideration, thus, no adverse inference can be...