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Invocation of provisions of section 73 - Loss on sale of investment - No wise businessman will suffer loss neither there is intention to suffer loss rather the investment is gainfully made for earning income, thus, treating the business transaction as speculative in nature is the subjective approach of the Assessing Officer. - Tri

Income Tax - Invocation of provisions of section 73 - Loss on sale of investment - No wise businessman will suffer loss .....

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