High Court Rules Share Loss as Ordinary Business Loss, Not Speculation, Under Exception in Section 73 Explanation. https://www.taxtmi.com/highlights?id=4215 Set off of loss incurred on purchase and sale of shares as Ordinary Business Loss or Speculation Loss - assessee fell within the purview of the exception carved out in the explanation to Section 73 - HC en-us Sat, 30 Jun 2012 12:38:21 +0530 Sat, 30 Jun 2012 12:38:21 +0530 TaxTMI RSS Generator High Court Rules Share Loss as Ordinary Business Loss, Not Speculation, Under Exception in Section 73 Explanation. https://www.taxtmi.com/highlights?id=4215 Set off of loss incurred on purchase and sale of shares as Ordinary Business Loss or Speculation Loss - assessee fell within the purview of the exception carved out in the explanation to Section 73 - HC Highlights Income Tax Sat, 30 Jun 2012 12:38:21 +0530 https://www.taxtmi.com/highlights?id=4215