Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Addition regarding claim of capital loss - redemption of the preference shares - in order to get the return on old investment, it has redeemed the shares by subscribing fresh shares with better return and term - it is decision for the benefit of the company and simply because it is reducing taxable income does not mean that it will become bogus - allowable capital loss
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