Explanation to section 73 only provides for a deeming fiction in ...

Section 73 Deeming Fiction: Assessee Considered in Speculation Business Under Specific Circumstances Only.

October 8, 2013

Case Laws Income Tax HC

Explanation to section 73 only provides for a deeming fiction in certain circumstances where the assessee would be deemed to be carrying on a speculation business. Such deeming fiction would not apply in situations not covered u/s 73 - HC

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Explanation to section 73 only provides for a deeming fiction in ...

Section 73 Deeming Fiction: Assessee Considered in Speculation Business Under Specific Circumstances Only.

October 8, 2013

Case Laws Income Tax HC

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