"24 April 1991" Archive

Circular No. 599-Income tax dated 24-4-1991

Circular No. 599-Income tax 24/04/1991

Circular No. 599-Income tax Clarifications on the following issues have been sought by banks from the Central Board of Direct Taxes Whether the securities held by the banks constitute their stock-in-trade or investment, and consequently whether the loss claimed by the banks on the valuation of their securities should be allowed as a d...

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