https://www.taxtmi.com/highlights?id=34905 Short term capital loss on sale of shares - revenue has failed to establish that transactions are sham and merely book entries and further the explanation to section 73 does not apply to the facts of the case thereby directing the ld AO to allow the short term capital loss to be carried forward. - AT en-us Sat, 20 May 2017 13:15:24 +0530 Sat, 20 May 2017 13:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34905 Short term capital loss on sale of shares - revenue has failed to establish that transactions are sham and merely book entries and further the explanation to section 73 does not apply to the facts of the case thereby directing the ld AO to allow the short term capital loss to be carried forward. - AT Highlights Income Tax Sat, 20 May 2017 13:15:24 +0530 https://www.taxtmi.com/highlights?id=34905