Surplus on sale of shares and securities- Capital Gains or Business Income

CA Ashutosh Khaitan , Last updated: 05 March 2016  
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Issue of taxability of surplus on sale of shares and securities Capital Gains or Business Income Instructions in order to reduce litigation reg. 1. Sub-section (14) of Section 2 of the Income-tax Act, 1961 (Act) defines the term capital asset to include property of any kind held by an assessee

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CA Ashutosh Khaitan
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Category Income Tax   Report

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