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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  

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