Addition made on account of short term capital gain - it is evident that the gross total income o the...

Addition made on account of short term capital gain - it is evident that the gross total income o the company consisted mainly of income which is chargeable under the heads “Capital Gains” and “Income from other sources”. Such a Company is exempted from Explanation to Section 73. In view of above we find that the explanation to section 73 of the Act does not apply to assessee - AT .....

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