https://www.taxtmi.com/highlights?id=41012 Speculative loss or not - the impugned loss falls under the proviso (d) to section 43(5) of the Act and therefore cannot be treated as speculative loss and as such the assessee is eligible to set off the impugned loss from future and option transactions against other business income earned by the assessee during the year. en-us Thu, 23 Aug 2018 12:08:16 +0530 Thu, 23 Aug 2018 12:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41012 Speculative loss or not - the impugned loss falls under the proviso (d) to section 43(5) of the Act and therefore cannot be treated as speculative loss and as such the assessee is eligible to set off the impugned loss from future and option transactions against other business income earned by the assessee during the year. Highlights Income Tax Thu, 23 Aug 2018 12:08:16 +0530 https://www.taxtmi.com/highlights?id=41012