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![Benefit of Sec 54B cannot be denied on Ground that Investment and Document Registered is made in the name of Spouse: Rajasthan HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/RajasthanHighCourt-Taxscan.jpg "Benefit of Sec 54B cannot be denied on Ground that Investment and Document Registered is made in the name of Spouse: Rajasthan HC [Read Judgment]")
Benefit of Sec 54B cannot be denied on Ground that Investment and Document Registered is made in the name of Spouse: Rajasthan HC [Read Judgment]
A division bench of the Rajasthan High Court held that the benefit of Section 54B of the Income Tax Act, 1961 cannot be denied to the assessee merely...
![Sec 14A cannot be invoked when Investment in the Subsidiaries was shown as Non-Current Assets in the Balance Sheet: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Investment-Taxscan.jpg "Sec 14A cannot be invoked when Investment in the Subsidiaries was shown as Non-Current Assets in the Balance Sheet: ITAT [Read Order]")
![Investment in Jewellery can’t be treated as Unexplained when it is Reflected in Books & the Source of Fund is Evidenced through Bank A/c: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/05/excise-duty-on-jewellers.jpg "Investment in Jewellery can’t be treated as Unexplained when it is Reflected in Books & the Source of Fund is Evidenced through Bank A/c: ITAT [Read Order]")
![Investment Shown under the head ‘Current Asset’ in the balance Sheet can’t be treated as Unexplained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Investment-Funds-Taxscan.jpg "Investment Shown under the head ‘Current Asset’ in the balance Sheet can’t be treated as Unexplained: ITAT [Read Order]")
Profit/Loss arising out of Investment in Equity Participation is ‘Revenue’ in nature: Delhi HC [Read Order]
In Principal CIT v. Industrial Finance Corporation of India Ltd, the division bench of the Delhi High Court held that the profit or loss arising out of investment in equity participation is ‘Revenue’...
![Profit/Loss arising out of Investment in Equity Participation is ‘Revenue’ in nature: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Investment-Taxscan.jpg "Profit/Loss arising out of Investment in Equity Participation is ‘Revenue’ in nature: Delhi HC [Read Order]")