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Explanation to section 73 - share trading - If the income declared u/s. 132(4) is considered to be “Income from other sources”, then the main income of assessee would be income from other sources and assessee company would be covered under the first exception to explanation below section 73 - Tri

Income Tax - Explanation to section 73 - share trading - If the income declared u/s. 132(4) is considered to be “Income .....

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