Benefit under Section 43(5) clause (d) – speculative loss - the ...

Speculative Loss Benefit u/s 43(5) Introduced by Finance Act 2005, Rules Notified January 2006, Delay Doesn't Invalidate Intent.

September 24, 2013

Case Laws Income Tax HC

Benefit under Section 43(5) clause (d) – speculative loss - the said insertion was made by Finance Act, 2005. Rule 6 DDA and Rule DDB notified as on 25.1.2006 - delay, if any, in the issue of Rules and notification, cannot nullify the legislative mandate of the enactment. - HC

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Benefit under Section 43(5) clause (d) – speculative loss - the ...

Speculative Loss Benefit u/s 43(5) Introduced by Finance Act 2005, Rules Notified January 2006, Delay Doesn't Invalidate Intent.

September 24, 2013

Case Laws Income Tax HC

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