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1. Speculation loss u/s 73 - it is apparent from computation that no part of the business of the assessee company consists of purchase and sale of the shares - Merely...

2. Disallowance of speculation loss - Explanation to Section 73 would apply even when entire business consists of purchase and sale of shares. - AT

3. Nature of loss from purchase and sale of share - speculation or non speculation loss - ITAT held that deployment of funds in the instant case is more in the business of...

4. Loss incurred by the assessee in purchase and sale of shares - Whether a business loss or speculation loss? - In case, the assessee has earned profit from share trading...

5. Speculation loss u/s 73 - loss incurred on purchase and sale of shares in respect of delivery based transactions - the aggregation of the share trading loss and profit...

6. 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...

7. The activity of purchase and sale of shares carried out with assessee for the purpose of section 73 is a speculation business activity and, accordingly, the loss...

8. Set off of loss incurred on purchase and sale of shares as Ordinary Business Loss or Speculation Loss - assessee fell within the purview of the exception carved out in...

9. Treatment of Losses as Speculative Losses - adjustment of loss under arbitrage transactions - The loss of one segment has to be allowed to be set-off against the other...

10. Disallowance of loss on sale of shares of associated concern - speculation loss - only the loss resulting from the activity of sale and purchase of shares of other...

11. Treatment of the loss on share trading - the specified income under Explanation to section 73 - the said loss is a loss from a speculation business in terms of...

12. Speculation loss u/s.73 - assessee had in the normal course of business purchased the shares - Because of the turmoil in the share market in the year under consideration...

13. Disallowance of loss on sale of shares being stock in trade - The transaction in question, since was not related to the business activity of the assessee, therefore, the...

14. Speculation or non speculation loss (Business Loss) - loss incurred on futures and options (derivative transactions) - Section 43(5)(d) of the Act should have to be...

15. Business loss or speculation loss - Explanation to Section 73 of the Act is not applicable. Hence, the share loss cannot be deemed to be loss from speculation business...