Sec. 43(5) has no application to FIIs in respect of “securities” ...

Case Laws Income Tax

December 12, 2013

Sec. 43(5) has no application to FIIs in respect of “securities” as defined in Explanation to sec. 115AD, income from whose transfer is considered as short term or long term capital gains - AT

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Sec. 43(5) has no application to FIIs in respect of “securities” ...

Case Laws Income Tax

December 12, 2013

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