Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Loss from derivative transactions - Section 43(5) has no application to FIIs in respect of βsecuritiesβ as defined in Explanation to sec. 115AD, income from whose transfer is considered as short term or long term capital gains - AT