Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income on sale of shares and units of mutual funds - capital gain v/s business income - CBDT Instruction No.1827 - AO is not justified in treating the assessee as dealer in shares and securities - AT
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