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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

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

Case Laws     Income Tax

September 24, 2013

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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