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    <title>Assessee&#039;s Payment for Subsidiary&#039;s Settlement Not Considered Capital Asset Acquisition.</title>
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    <description>Expenses towards mount paid on out of court settlement on behalf of subsidiary company - assessee paid the amount on behalf of the subsidiary company and thus incurred an expenditure - assessee has not acquired any capital asset - AT</description>
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      <description>Expenses towards mount paid on out of court settlement on behalf of subsidiary company - assessee paid the amount on behalf of the subsidiary company and thus incurred an expenditure - assessee has not acquired any capital asset - AT</description>
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