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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

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

Income Tax

October 30, 2014

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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