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of <h1>ITAT Bombay-J Dismisses Revenue's Appeal on Derivative Trading Loss for Assessment Year 2001-02</h1> <h3>Deputy Commissioner Of Income-Tax. Versus Sski Investors Services (P) Limited.</h3> The Appellate Tribunal ITAT BOMBAY-J dismissed the Revenue's appeal regarding a loss on derivative trading for the assessment year 2001-02. The CIT(A) ... Speculative transaction The Appellate Tribunal ITAT BOMBAY-J dismissed the Revenue's appeal regarding a loss on derivative trading for the assessment year 2001-02. The CIT(A) ruled that derivative trading does not qualify as speculation loss as it does not involve purchase or sale of shares. The appeal was dismissed, upholding the CIT(A)'s decision.
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