https://www.taxtmi.com/caselaws?id=177413 The Tribunal upheld the CIT(A)'s decision that both share delivery loss and derivative profit are non-speculative under Section 43(5) and should be aggregated before applying Explanation to Section 73. The disallowance under Section 14A was remanded to the AO for re-evaluation. The appeal was partly allowed for statistical purposes. en-us Thu, 29 Dec 2011 00:00:00 +0530 Thu, 24 Aug 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177413 The Tribunal upheld the CIT(A)'s decision that both share delivery loss and derivative profit are non-speculative under Section 43(5) and should be aggregated before applying Explanation to Section 73. The disallowance under Section 14A was remanded to the AO for re-evaluation. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 29 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177413