https://www.taxtmi.com/highlights?id=5458 The Parliament has not only used two different terms namely “securities” and “units” in Section 94(7)(b)(i) and 94(7)(b)(ii) but has dealt with them separately providing different minimum periods of holding for “securities” and “units” - HC en-us Wed, 19 Sep 2012 23:23:33 +0530 Wed, 19 Sep 2012 23:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5458 The Parliament has not only used two different terms namely “securities” and “units” in Section 94(7)(b)(i) and 94(7)(b)(ii) but has dealt with them separately providing different minimum periods of holding for “securities” and “units” - HC Highlights Income Tax Wed, 19 Sep 2012 23:23:33 +0530 https://www.taxtmi.com/highlights?id=5458