Expl. to s. 73 does not operate in respect of a company whose gross total income consists mainly of income which is chargeable under the heads of interest on securities, income from house property, capital gains & other sources

HIGH COURT OF BOMBAY

Commissioner of Income-tax

V/s.

HSBC Securities & Capital Markets India (P.) Ltd.

IT APPEAL NO. 657 OF 2007†

JUNE 12, 2012

ORDER

1. This is an appeal under section 260-A of the Income Tax Act against the order

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