https://www.taxtmi.com/acts?id=18642 Amendment narrows the definition of speculative transaction in section 43(5) by providing that eligible trading in commodity derivatives in a recognised association is excluded from being a speculative transaction only where that recognised association is chargeable to commodities transaction tax under the Finance Act, 2013; the amendment is retrospective from 1 April 2014 and applies to the relevant assessment years. en-us Fri, 11 Jul 2014 15:40:47 +0530 Fri, 11 Jul 2014 15:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18642 Amendment narrows the definition of speculative transaction in section 43(5) by providing that eligible trading in commodity derivatives in a recognised association is excluded from being a speculative transaction only where that recognised association is chargeable to commodities transaction tax under the Finance Act, 2013; the amendment is retrospective from 1 April 2014 and applies to the relevant assessment years. Act-Rules Bills Fri, 11 Jul 2014 15:40:47 +0530 https://www.taxtmi.com/acts?id=18642