Assets held as stock-in-trade are not 'investments'. 3.2 A current investment is an investment that is by its nature readily realisable and is intended Assets held as stock-in-trade are not 'investments'. 3.2 A current investment is an investment that is by its nature readily realisable and is intended
http://chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.mca.gov.in/Ministry/notification/pdf/AS_13.pdf