RAMPURIA INDUSTRIES & INVESTMENTS LTD., ,KOLKATA vs. PRINCIPAL CIT, CENTRAL - 1, KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

gains of business or profession. 43. In sections 28 to 41 and in this sec 43. In sections 28 to 41 and in this section, unless the context otherwise tion, unless the context otherwise requires— ** ** ** 12 Assessment Year: 2013-14 Rampuria Industries & Investments Ltd. Rampuria Industries & Investments Ltd (5) "speculative transaction" means a transaction in which a contract

KB CAPITAL MARKETS (P) LTD.,KOLKATA vs. D.C.I,.T CIR - 6 , KOLKATA., KOLKATA

In the result, the appeal by the Assessee is partly allowed, while the appeal by the revenue is dismissed