https://www.taxtmi.com/caselaws?id=222149 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to set off dividend income against speculation loss and treating dividend income from shares held as stock-in-trade as part of the business of purchase and sale of shares, in accordance with Explanation to section 73. en-us Fri, 15 Feb 2013 00:00:00 +0530 Sat, 30 Mar 2013 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222149 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to set off dividend income against speculation loss and treating dividend income from shares held as stock-in-trade as part of the business of purchase and sale of shares, in accordance with Explanation to section 73. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222149