TMI BlogThe fact that both delivery based transaction in shares and derivative transactions are non-speculative...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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