Supreme Court Upholds Cancellation of Bail For Man Accused of Assault Causing Miscarriage  ||  J&K&L High Court Invalidates Residence-Based Reservation, Citing Violation of Article 16  ||  Kerala HC Denies Parole to Life Convict in TP Chandrasekharan Murder Case For Cousin's Funeral  ||  High Court Grants Bail to J&K Bank Manager in Multi-Crore Loan Fraud Case, Emphasizing Bail As Rule  ||  J&K HC: Civil Remedy Alone Cannot Be Used To Quash Criminal Proceedings in Enso Tower Case  ||  Delhi HC: Non-Proof of Hearing Notice Dispatch Doesn’t by Itself Show no Personal Hearing Was Given  ||  Delhi High Court: No Construction or Residence Allowed on Yamuna Floodplains, Even For Graveyards  ||  J&K High Court: Right to Speedy Trial Includes Appeals; Closes 46-Year-Old Criminal Case Due to Delay  ||  J&K High Court: Courts Must Not Halt Corruption Probes, Refuses to Quash FIR  ||  J&K&L HC: Matrimonial Remedies May Overlap, But Cruelty Claims Cannot be Selectively Invoked    

Del. HC: No Presumption in Law that Acquisition of MF is Necessarily for Trade & Not for Investment - (17 Jan 2024)

DIRECT TAXATION

Delhi HC has held that it is important to ascertain the intent considering the time period and purpose for which the shares or mutual funds (MF) are held by the Assessee. It can’t be presumed that acquisition of shares or mutual funds is necessarily for trade as opposed to investment.

Tags : DELHI HIGH COURT   MUTUAL FUNDS   TRADE   INVESTMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved