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    <title>Tribunal Allows Set-Off of Share Trading Loss Against Service Income; Assessee Not Engaged in Speculation Business Under Sec 73.</title>
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    <description>Setting off loss of share trading against income from service charges – Tribunal was justified, in holding that the assessee fell within the purview of the exception carved out in the explanation to Section 73 and that consequently the assessee would not be deemed to be carrying on a speculation business for the purpose of Sec. 73(1) .... - HC</description>
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      <description>Setting off loss of share trading against income from service charges – Tribunal was justified, in holding that the assessee fell within the purview of the exception carved out in the explanation to Section 73 and that consequently the assessee would not be deemed to be carrying on a speculation business for the purpose of Sec. 73(1) .... - HC</description>
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