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    <title>2022 (1) TMI 1325 - ITAT JAIPUR</title>
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    <description>The ITAT Jaipur Bench allowed the appeal, ruling that the NCDEX trading loss should not be treated as speculative and could be set off against business income. However, the disallowance of certain business expenses was upheld, and the issue of interest under sections 234A and 234B was considered consequential. The decision was pronounced on 05/01/2023.</description>
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      <description>The ITAT Jaipur Bench allowed the appeal, ruling that the NCDEX trading loss should not be treated as speculative and could be set off against business income. However, the disallowance of certain business expenses was upheld, and the issue of interest under sections 234A and 234B was considered consequential. The decision was pronounced on 05/01/2023.</description>
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