S. 28(i) : Business loss-Working capital-Allowable as business loss. [S. 37(1)]

S. 28(i) : Business loss-Fluctuation in foreign exchange-Restatement of outstanding liabilities on revenue items-Allowable as revenue expenditure. [S. 37(1)]

S. 28(i) : Business loss-Real estate business-Purchase of land-Litigation-Stock in trade-Allowable as business loss.

S. 28(i) : Business loss-Business expenditure-Commodities trading-Non-recovery of purchase cost of goods paid to National Spot Exchange (NSEL)-Allowable as business loss [S. 37(1), 145]

S. 28(i) : Business loss-Forward contract-Hedging transactions through banks-Loss allowable as business loss and not speculation loss. [S. 43(5), 73]

S. 28(i): Business loss-Operationalising a sick company-Loss is allowable as business loss. [S. 37(1)]

S. 28(i) : Business loss-Running of sick company-Business loss allowable as deduction. [S. 37(1)]

S. 28(i) : Business income-Capital gains-Purchase and sale of agricultural lands-Transactions were adventure in nature of trade-Assessable as business income. [S. 2(13), 45]

S. 24 : Income from house property-Deductions-Interest on housing loan-Jointly borrowed with husband-Interest allowable as deduction. [S. 24(b)]

S. 23 : Income from house property-Annual value-Unsold units in commercial complex held as stock-in-trade-Notional value cannot be assessed-Reassessment beyond four years held to be not valid-Reassessment with in four years and assessment completed under section 143(1)-Reassessment is valid. [S. 22, 23(5), 24(a), 143(1)(143(3), 147, 148]