Commentary - Subject Wise

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CMV01039900 Section 2(13) - Adventure in the Nature of Trade - General - Determination to be based on total impression of all facts and circumstances
CMV01039800 Section 2(13) - Adventure in the Nature of Trade - General - Tests to determine nature of transaction
CMV01039700 Section 2(13) - Adventure in the Nature of Trade - General - Question of law or fact or a mixed question of law and fact
CMV01039600 Section 2(13) - Adventure in the Nature of Trade - General - Adventure in the nature of trade vis-a-vis transaction representing investment
CMV01039500 Section 2(13) - Adventure in the Nature of Trade - General - Adventure in the nature of trade vis-a-vis accretion to capital
CMV01039400 Section 2(13) - Adventure in the Nature of Trade - General - Isolated transactions allied to trade and business
CMV01039300 Section 2(13) - Adventure in the Nature of Trade - General - Adventure in the nature of trade What is?
CMV01039200 Section 2(13) - Business - Processing - Held not to be processing
CMV01039100 Section 2(13) - Business - Processing - Instances of processing
CMV01039000 Section 2(13) - Business - Processing - Distinction between manufacture and processing
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