Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
Section 94(7)(b) of the Act, had expired before the amendment was made by Finance (No. 2) Act, 2004 in respect of the units of mutual fund under consideration except in the case of units of M/s. Reliance Vision Fund in which the assessee incurred loss of Rs. 16,53,820/- and the dividend received