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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Treatment of the loss on share trading - the specified income ...

Income Tax

May 29, 2015

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 Explanation to section 73, and is to be treated as such. - AT

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  1. Speculation loss - purchase and sale of shares - provisions of Explanation to Sec. 73 will not be applied where the principal business of the assessee is that of...

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

  3. Set-off of losses in share trading - The assessee would not be deemed to be carrying on a speculation business for the purpose of section 73(1) - HC

  4. 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...

  5. 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...

  6. 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...

  7. Treatment to the loss as speculation loss - NBFC - trading in shares - there could be no set off of the speculative business loss as against the income from other...

  8. Treatment of loss from share trading - speculative loss OR business loss - a specific amendment by Parliament in the Explanation to Section 73, insofar as trading in...

  9. Share trading loss - business loss OR speculation loss - the funds deployed in the business of granting loans and advances by the Assessee was more over a number of AYs....

  10. Losses in speculation business - Tribunal have to decide whether principle business of the assessee is of granting of loans and advances or dealing in shares and...

 

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