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Delhi ITAT Clarifies: LTCG Exemption Under Section 10(38) Only for Equity Shares and Equity-Oriented Mutual Funds
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Delhi ITAT Clarifies: LTCG Exemption Under Section 10(38) Only for Equity Shares and Equity-Oriented Mutual Funds

Delhi ITAT rules that LTCG exemption under Section 10(38) applies strictly to equity shares and equity-oriented mutual funds. Derivatives, unlisted shares, bonds and debentures ar…

ITAT Delhi LTCG exemption Section 10(38) equity shares mutual funds derivative taxation unlisted shares income tax ruling Vireet Investments case tax tribunal judgment
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