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    Income Tax

    Treating loss from derivative transactions as loss from...

    Derivative Losses Excluded from Speculation Losses u/s 43(5)(d) of Income Tax Act.

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    Income TaxApril 18, 2018Case LawsAT

    Treating loss from derivative transactions as loss from speculation business - No doubt, if the said loss is incurred from derivative transactions, the same would not be speculation loss in terms of section 43(5)(d) of the Act. - AT

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