Mark-to-market loss treated as contingent loss - no prudent ...
Assessing Officer's Addition Deleted as Mark-to-Market Losses Seen as Contingent, Not Realized Profits.
January 27, 2014
Case Laws Income Tax AT
Mark-to-market loss treated as contingent loss - no prudent trader would care to show increased profits before actual realization - the addition made by the AO deleted - AT
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