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    <title>Company&#039;s Share Loss Classified as Speculative u/s 73 Despite Actual Delivery Not Meeting Section 43(5) Definition.</title>
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    <description>Loss suffered by a company in share transactions is to be treated as a speculative loss within the meaning of s. 73, notwithstanding the fact that there was actual delivery of scrips of shares and the transaction is not within the purview of the definition of speculative transaction in s. 43(5) - AT</description>
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      <description>Loss suffered by a company in share transactions is to be treated as a speculative loss within the meaning of s. 73, notwithstanding the fact that there was actual delivery of scrips of shares and the transaction is not within the purview of the definition of speculative transaction in s. 43(5) - AT</description>
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