Both the transactions i.e. the transactions in the derivative ...

Derivative and cash transactions deemed speculative u/s 73 of Income Tax Act; profits/losses can be adjusted mutually.

January 1, 2017

Case Laws Income Tax AT

Both the transactions i.e. the transactions in the derivative and transactions in the cash segment can be treated as speculative transactions as per explanation to section 73 and hence the profit or loss against both the segments can be adjusted or set off against each other. - AT

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Both the transactions i.e. the transactions in the derivative ...

Derivative and cash transactions deemed speculative u/s 73 of Income Tax Act; profits/losses can be adjusted mutually.

January 1, 2017

Case Laws Income Tax AT

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