https://www.taxtmi.com/highlights?id=27996 The assessee had a dividend income (income from other sources). Thus the assessee fell within the purview of the exception carved out in the explanation to Section 73 and that consequently the assessee would not be deemed to be carrying on a speculation business for the purpose of Sec. 73(1). - AT en-us Wed, 16 Mar 2016 10:34:51 +0530 Wed, 16 Mar 2016 10:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27996 The assessee had a dividend income (income from other sources). Thus the assessee fell within the purview of the exception carved out in the explanation to Section 73 and that consequently the assessee would not be deemed to be carrying on a speculation business for the purpose of Sec. 73(1). - AT Highlights Income Tax Wed, 16 Mar 2016 10:34:51 +0530 https://www.taxtmi.com/highlights?id=27996