Capital asset u/s 2(14) - whether loan given to its subsidiary in India, by the foreign company...

Capital asset u/s 2(14) - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - Held Yes - Revenue has not been able to point out any reasons to understand meaning of the word ‘property’ as given in the Section 2(14) of the Act differently from the meaning given to it u/s 2(e) of the Wealth Tax Act, 1957. - HC .....

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