Depreciation on HFT or AFS - investments Held for Trading (HFT) ...

Depreciation Treatment for Held for Trading and Available for Sale Securities in Income Tax Context: AO's Determination Crucial.

January 19, 2019

Case Laws Income Tax AT

Depreciation on HFT or AFS - investments Held for Trading (HFT) and Available for Sale (AFS) - Amortization of premium over the period remaining to maturity. - AO shall first determine the issue whether these securities are identifiable under category HFT or AFS, and if yes, then depreciation is to be allowed

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Depreciation on HFT or AFS - investments Held for Trading (HFT) ...

Depreciation Treatment for Held for Trading and Available for Sale Securities in Income Tax Context: AO's Determination Crucial.

January 19, 2019

Case Laws Income Tax AT

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