Addition of speculation loss - submission on behalf of Revenue ...

Case Laws Income Tax

May 7, 2016

Addition of speculation loss - submission on behalf of Revenue negatived that provisions of UTI Act creates a fiction to make Unit Trust of India a deemed company and the income received on its unit by an assessee to be deemed dividend. Thus units are not shares. - HC

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Addition of speculation loss - submission on behalf of Revenue ...

Case Laws Income Tax

May 7, 2016

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