https://www.taxtmi.com/highlights?id=46658 Treatment of loss from share trading - speculative loss OR business loss - a specific amendment by Parliament in the Explanation to Section 73, insofar as trading in shares is concerned, w.e.f. 01.04.2015. It was intended to take effect from the date stipulated by Parliament - no reason to hold either that it was clarificatory or that the intent of Parliament was to give it retrospective effect en-us Tue, 21 May 2019 07:06:37 +0530 Tue, 21 May 2019 07:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46658 Treatment of loss from share trading - speculative loss OR business loss - a specific amendment by Parliament in the Explanation to Section 73, insofar as trading in shares is concerned, w.e.f. 01.04.2015. It was intended to take effect from the date stipulated by Parliament - no reason to hold either that it was clarificatory or that the intent of Parliament was to give it retrospective effect Highlights Income Tax Tue, 21 May 2019 07:06:37 +0530 https://www.taxtmi.com/highlights?id=46658