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
Try it now in Case Laws β


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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 on account of assignment of debt - Nature of sum advanced - Letting or leasing out of premises - as far as the assessee is concerned, the advance was made to acquire a capital asset - loss is of capital in nature - AT