Meaning of “Held by the assessee”


Case Name : A. Suresh Rao Vs. Ito Citation : [2013] 37 taxmann.Com 156/144 itd 677/157 ttj 753 (bang.) Court : Bangalore high court Section : 2(42A) Meaning : It is doubtful that the legislature intended to give a meaning to the expression ‘held by the assessee’ used in section 2(42a) as referring to only…

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