https://www.taxtmi.com/caselaws?id=178726 The Tribunal upheld the CIT(A)'s decision on aggregating share trading loss and derivative profit before applying Explanation to Section 73. It also referred the issue of disallowance under Section 14A back to the AO for reconsideration. The appeal was partially allowed for statistical purposes. en-us Thu, 29 Dec 2011 00:00:00 +0530 Thu, 24 Aug 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178726 The Tribunal upheld the CIT(A)'s decision on aggregating share trading loss and derivative profit before applying Explanation to Section 73. It also referred the issue of disallowance under Section 14A back to the AO for reconsideration. The appeal was partially allowed for statistical purposes. Case-Laws Income Tax Thu, 29 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178726