Depreciation relating to Held to Maturity (HTM) investments - ...
Uniform Depreciation Allowed for All Securities Categories: HTM, AFS, and HFT - No Distinction Needed.
August 22, 2015
Case Laws Income Tax AT
Depreciation relating to Held to Maturity (HTM) investments - When there is no distinction between the three categories of securities viz.,HTM, AFS and HFT. The assessee can provide for depreciation in all the securities on the same footing - AT
View Source