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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Claim of Loss - purchase and sale of shares - speculation loss ...


Understanding Speculation Losses in Share Transactions: Key Insights on Section 73 and Tax Implications for Businesses.

December 11, 2015

Case Laws     Income Tax     AT

Claim of Loss - purchase and sale of shares - speculation loss or not - before application of the Explanation to section 73, aggregation of the business profit or loss is to be worked out irrespective of the fact whether it is from share delivery transaction or derivative transactions - AT

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