The fact that both delivery based transaction in shares and ...

Delivery and Derivative Share Transactions Classified as Non-Speculative u/s 43(5) for Tax Consistency.

October 30, 2014

Case Laws Income Tax AT

The fact that both delivery based transaction in shares and derivative transactions are non-speculative as far as section 43(5) is concerned goes to confirm that both will have same treatment as regards application of the Explanation to Section 73 is concerned, which creates a deeming fiction - AT

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The fact that both delivery based transaction in shares and ...

Delivery and Derivative Share Transactions Classified as Non-Speculative u/s 43(5) for Tax Consistency.

October 30, 2014

Case Laws Income Tax AT

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