https://www.taxtmi.com/highlights?id=43973 Depreciation on HFT or AFS - investments Held for Trading (HFT) and Available for Sale (AFS) - Amortization of premium over the period remaining to maturity. - AO shall first determine the issue whether these securities are identifiable under category HFT or AFS, and if yes, then depreciation is to be allowed en-us Sat, 19 Jan 2019 07:56:21 +0530 Sat, 19 Jan 2019 07:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43973 Depreciation on HFT or AFS - investments Held for Trading (HFT) and Available for Sale (AFS) - Amortization of premium over the period remaining to maturity. - AO shall first determine the issue whether these securities are identifiable under category HFT or AFS, and if yes, then depreciation is to be allowed Highlights Income Tax Sat, 19 Jan 2019 07:56:21 +0530 https://www.taxtmi.com/highlights?id=43973