THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM
Accordingly, the I.T.T.A. is dismissed
ITTA/14/2017HC Andhra Pradesh15 Sept 2022
Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO
Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260
45 (SC), in the context of
considering the connotation of the expression "investment"
in section 23A and whether "investments" in section 23A can
be stretched to house property or capital gains apart from the
holding of shares, debentures, stocks or other securities, the
Supreme Court held that "investment" covers acquisition of
house property or capital gains and "investment" primarily
means
