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![Relief to Dabur: Option money is Capital Receipt requires an adjustment only at the time of Transfer of Shares, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Dabur-money-Capital-Receipt-adjustment-Transfer-of-Shares-ITAT-taxscan.jpg "Relief to Dabur: Option money is Capital Receipt requires an adjustment only at the time of Transfer of Shares, rules ITAT [Read Order]")
Relief to Dabur: Option money is Capital Receipt requires an adjustment only at the time of Transfer of Shares, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi held that the option money received by the assessee is capital receipt which requires an adjustment...