Case Law Details
Case Name : ACIT Vs Hiren Jaswantrai Shah (ITAT Ahmedabad)
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Ahmedabad
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ACIT Vs Hiren Jaswantrai Shah (ITAT Ahmedabad)- Derivative transactions carried out through stock exchanges from 1 April 2005 to 25 January 2006, which are recognised by the notification issued by the CBDT on 25 January 2006, would be eligible for being treated as non-speculative transactions within the meaning of clause (d) of proviso to s 43(5) and, accordingly, are available for set-off against regular business income.
ACIT Vs Hiren Jaswantrai Shah
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