https://www.taxtmi.com/highlights?id=14568 Capital Loss on Sale of R&D Assets - section 35 was part of head Income from business, profession or vocation - section 43 was part of same heading - provisions of head Capital Gains cannot be imported here to allow assessee one more deduction. - AT en-us Wed, 18 Sep 2013 10:05:01 +0530 Wed, 18 Sep 2013 10:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14568 Capital Loss on Sale of R&D Assets - section 35 was part of head Income from business, profession or vocation - section 43 was part of same heading - provisions of head Capital Gains cannot be imported here to allow assessee one more deduction. - AT Highlights Income Tax Wed, 18 Sep 2013 10:05:01 +0530 https://www.taxtmi.com/highlights?id=14568