https://www.taxtmi.com/highlights?id=50464 Speculation loss u/s 73 - loss incurred on purchase and sale of shares in respect of delivery based transactions - the aggregation of the share trading loss and profit form derivatives transaction should be done before application of Explanation to section 73 of the Act and since there was surplus profit on such aggregation, Explanation to section 73 would not be applicable. en-us Sat, 30 Nov 2019 12:51:36 +0530 Sat, 30 Nov 2019 12:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50464 Speculation loss u/s 73 - loss incurred on purchase and sale of shares in respect of delivery based transactions - the aggregation of the share trading loss and profit form derivatives transaction should be done before application of Explanation to section 73 of the Act and since there was surplus profit on such aggregation, Explanation to section 73 would not be applicable. Highlights Income Tax Sat, 30 Nov 2019 12:51:36 +0530 https://www.taxtmi.com/highlights?id=50464