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        Case ID :
        Income Tax

        Receipt to be treated as capital receipt or revenue receipt -...

        Court Rules Share Capital Receipt as Capital, Not Revenue, Following SEBI Directives.

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                          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.
                                Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per the directives of SEBI. - held as capital in nature - HC
                                Note: It is a system-generated summary and is for quick reference only.
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