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Addition u/s. 28(iv) - waiver of the outstanding principal amount of loan - amount used for the purchase of capital asset, the waiver thereof is a capital receipt not chargeable to tax under section 28(iv) - disallowance under section 28(iv) restricted to the loan waiver which has been used for trading activity - Tri

Income Tax - Addition u/s. 28(iv) - waiver of the outstanding principal amount of loan - amount used for the purchase of .....

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