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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Speculative transaction definition clarified: eligible electronically traded derivatives avoid classification as speculative when prescribed safeguards are met.</h1> A speculative transaction means a contract for purchase or sale settled otherwise than by actual delivery; exclusions include hedging contracts for raw materials, dealer hedges in stocks and shares, and forward market jobbing or arbitrage. Derivatives transactions in securities, currency futures, and commodities executed electronically on recognised exchanges through registered intermediaries and supported by stamped contract notes with unique client/trade identifiers and PAN are eligible transactions and not speculative. Commodities transaction tax applies to non-agricultural commodities, so forward contracts in agricultural commodities are treated as speculative absent statutory exceptions.

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