https://www.taxtmi.com/caselaws?id=180230 The Tribunal upheld the CIT(A)'s decisions on all three issues: treating the sum as long term capital gain, excluding the loss on sale of debentures from the explanation to section 73, and disallowing interest expenditure under section 14A. The appeal filed by the Revenue was dismissed, with the Tribunal emphasizing the distinction between investors and traders in shares. en-us Fri, 17 Jun 2011 00:00:00 +0530 Fri, 18 Mar 2016 17:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180230 The Tribunal upheld the CIT(A)'s decisions on all three issues: treating the sum as long term capital gain, excluding the loss on sale of debentures from the explanation to section 73, and disallowing interest expenditure under section 14A. The appeal filed by the Revenue was dismissed, with the Tribunal emphasizing the distinction between investors and traders in shares. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180230