The assessee had a dividend income (income from other sources). ...

Dividend Income Classified as Other Sources, Not Speculation Business u/s 73 of Income Tax Act.

March 16, 2016

Case Laws Income Tax AT

The assessee had a dividend income (income from other sources). Thus the assessee fell within the purview of the exception carved out in the explanation to Section 73 and that consequently the assessee would not be deemed to be carrying on a speculation business for the purpose of Sec. 73(1). - AT

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The assessee had a dividend income (income from other sources). ...

Dividend Income Classified as Other Sources, Not Speculation Business u/s 73 of Income Tax Act.

March 16, 2016

Case Laws Income Tax AT

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