#section 43
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179 articlesIncome Tax
Income Tax
Section 43(5)(d) applicable only on derivatives trading (future & options) and not on share trading
Income Tax
Income Tax
Loss from Forex Derivative trading upto export turnover is business loss & not speculative loss
Income Tax
Income Tax
Is Loss from derivative trading is a speculation loss & can it be set-off against normal business profits
Income Tax
Income Tax
CBDT notifies Ace Derivatives and Commodity Exchange Ltd.’ for trading of commodity derivative U/s. 43(5)
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Income Tax
Jobbing is not speculative in view of proviso(c) to section 43(5)
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Income Tax
FII cannot have business profits – Derivatives income not taxable as speculation income to FIIs
Income Tax
Income Tax
Despite Section 43(5) Exemption, Derivatives Loss Is Speculation Loss For Companies
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Income Tax
Recent drop in Ruppee Value gives rise in tax depreciation -Relevant provisions of Section 43A
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Income Tax
Foreign Currency Forward Contract Loss is not Speculation Loss
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Income Tax
Section 43A : Actual payment was not a condition precedent for making necessary adjustment in carrying cost of fixed asset acquired in foreign currency
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Income Tax
Rate of depreciation applicable to bridges and flyovers constructed and owned by an infrastructure company
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Income Tax
SB rules income from derivative trading in shares prior to financial year 2005-06 is speculation income
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Income Tax
Derivative transactions prior to amendment in section 43(5) (effective from AY 2006-07) are speculative transaction
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Income Tax
