Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Premium expense on hedging contract - speculative transaction or ...

Income Tax

October 12, 2018

Premium expense on hedging contract - speculative transaction or not - the provisions of section 43(5) of the Act are clearly not attracted.

View Source

 


 

You may also like:

  1. Premium paid in respect of hedging contracts - interest cost on ECBs - speculative transaction - the transactions relating to currency swap contracts entered by the...

  2. Disallowance of compensation loss claimed - hedging transaction - The transactions entered into are contended by the assessee to be in the nature of hedging transactions...

  3. When the speculative transactions were covered under sec.43(5) of the Act and the loss incurred in those transactions was liable to treated as speculative loss and not...

  4. Trading on MCX - Speculative loss - set off against the business income - section 43(5)(c) - the transactions in nature of jobbing not to be treated as speculative...

  5. Loss in connection with the hedging contract - business loss or speculative loss - For the purpose of hedging the loss due to fluctuation in foreign exchange while...

  6. The loss arising on cancellation of foreign currency forward contracts cannot be treated as speculative loss u/s 43(5) - It is not required by the assessee to establish...

  7. Speculation loss disallowed – If the assessee has actually taken delivery of pepper and thereafter sold it, then the provisions of sec. 43(5) cannot be applied- AT

  8. Speculative loss or not - Set off and carry forward of loss arising from derivative transactions in currency segment - In essence, an 'eligible transaction' [as defined...

  9. Speculative transactions - set off of the loss - transaction in derivatives on recognized stock exchange as defined under Section 43 (5) (d) of the Income Tax Act, 1961...

  10. Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures - FEMA

 

Quick Updates:Latest Updates