https://www.taxtmi.com/caselaws?id=178728 The Tribunal dismissed the revenue's appeal, affirming that transactions in derivatives are not impacted by Section 43(5). The disallowance and addition of Rs. 17,98,773 as deemed speculation loss were deemed unjustified. Additionally, the Tribunal held that delivery-based share transactions do not come under the purview of Explanation to Section 73. The order was pronounced on 29.12.2011. en-us Thu, 29 Dec 2011 00:00:00 +0530 Thu, 24 Aug 2017 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178728 The Tribunal dismissed the revenue's appeal, affirming that transactions in derivatives are not impacted by Section 43(5). The disallowance and addition of Rs. 17,98,773 as deemed speculation loss were deemed unjustified. Additionally, the Tribunal held that delivery-based share transactions do not come under the purview of Explanation to Section 73. The order was pronounced on 29.12.2011. Case-Laws Income Tax Thu, 29 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178728