Receipt to be treated as capital receipt or revenue receipt - ...
Court Rules Share Capital Receipt as Capital, Not Revenue, Following SEBI Directives.
October 10, 2013
Case Laws Income Tax HC
Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per the directives of SEBI. - held as capital in nature - HC
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