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Search Results for Tag : Stock in Trade

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ITAT Delhi: Land Cannot be Treated as Stock in Trade in Case of Nil Construction(27.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has observed that if no business activity or construction is carried out on a piece of land, it can still b.....

Tags : ITAT Delhi, Stock in Trade

ITAT, Mumbai: Dividend Derived from Shares Held as Stock in Trade Cannot be Disallowed(31.01.2020)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the dividend which is derived from the Shares which are ‘stock in shares’ will not be compu.....

Tags : Income Tax Appellate Tribunal, Dividend Derived from Shares Held as Stock in Trade