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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Loss arising in the course of dividend stripping transaction ...

Case Laws     Income Tax

June 6, 2016

Loss arising in the course of dividend stripping transaction before the introduction of claim u/s.94(7) w.e.f. 1.4.2002 cannot be disallowed; dividend stripping transaction cannot be said to be “abuse of law” even if it is pre-planned - AT

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