https://www.taxtmi.com/caselaws?id=292208 The ITAT dismissed the Revenue's appeal, upholding the Ld.CIT(A)'s decisions on all contested issues. It affirmed the classification of profits as Capital Gains, the exemption under Section 10(38), the disallowance computation under Section 14A, the amortization of premium on government securities as revenue expenditure, and the non-applicability of Section 115JB to the assessee. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2024 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292208 The ITAT dismissed the Revenue's appeal, upholding the Ld.CIT(A)'s decisions on all contested issues. It affirmed the classification of profits as Capital Gains, the exemption under Section 10(38), the disallowance computation under Section 14A, the amortization of premium on government securities as revenue expenditure, and the non-applicability of Section 115JB to the assessee. Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292208