2014 (9) TMI 1057

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....ya Bank Limited (187 ITR 541)? (b) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the investments 'Held To Maturity' (HTM) be treated as stock in trade and to delete the addition made on account of Amortization of Government Securities? (c) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in deleting t....