I.TAS. NOS.802(KB) TO 806(KB) OF 1978-79, DECIDED ON 5TH MARCH, 1979. versus I.TAS. NOS.802(KB) TO 806(KB) OF 1978-79, DECIDED ON 5TH MARCH, 1979.
Section 2 (4A) [as amended by the Finance Ordinance (XXI of 1972), Sections 10 and 12B] Capital Asset Definition in Trade The stock is not a venture investor if it has any advantage over the sale of assets. Any income received from the capital assets under section 12B of the Act, however, would continue to be income and not capital gains from the sale, exchange or exchange of capital assets. The dividend income that the investment company had to make. Be assessed under section 10 of the Act
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