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    <title>Assessee Can Offset Speculation Loss Against Delivery-Based Profit u/s 73 of Income Tax Act.</title>
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    <description>Set off of speculation loss against the profit earned by the assessee from delivery based transactions - the assessee would be entitled to set off this speculation loss from the said profit as per section 73 as rightly claimed by it.</description>
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      <description>Set off of speculation loss against the profit earned by the assessee from delivery based transactions - the assessee would be entitled to set off this speculation loss from the said profit as per section 73 as rightly claimed by it.</description>
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