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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

The Tribunal has been consistently holding that Government ...

Income Tax

October 4, 2016

The Tribunal has been consistently holding that Government Securities held under HTM category are part of stock-int-rade and allowed the amortization of premium on such Securities held under HTM category. - AT

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  1. Broken period interest for the purchase of securities - the securities formed part of the stock in trade and therefore, the broken period interest paid should be allowed...

  2. Depreciation relating to Held to Maturity (HTM) investments - When there is no distinction between the three categories of securities viz.,HTM, AFS and HFT. The assessee...

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  4. Modification in Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories - Circular

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  7. Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories

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