Loss from derivative transactions - Section 43(5) has no ...
Section 43(5) Income Tax Act Exemption for FIIs on Derivative Losses in Securities Defined in Section 115AD.
March 11, 2014
Case Laws Income Tax AT
Loss from derivative transactions - Section 43(5) has no application to FIIs in respect of “securities” as defined in Explanation to sec. 115AD, income from whose transfer is considered as short term or long term capital gains - AT
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