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Income Tax Act, 1961 Section 73
Title: Losses in Speculation Business
State: Central
Year: 1961
(1) Any loss, computed in respect of a speculation business carried on by the assessee, shall not be set-off
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Complete Act
State: Central
Year: 1961
INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to...
List Judgments citing this sectionIncome Tax Act, 1961 Chapter VI
Title: Aggregation of Income and Set off or Carry Forward of Loss
State: Central
Year: 1961
to the assessee, not being a loss sustained in a speculation business, and such loss cannot be or is not wholly
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Income Tax Act, 1961 Section 72A
Title: Provisions Relating to Carry Forward and Set off of Accumulated Loss and Unabsorbed Depreciation Allowance in Amalgamation or Demerger, Etc.
State: Central
Year: 1961
business or profession" (not being a loss sustained in a speculation business) which such predecessor firm or the proprietary concern or
View Complete Act List Judgments citing this sectionThe Foreign Contribution (Regulation) Act, 2010 No. 42 of 2010[26th September, 2010.] Complete Act
Title: The Foreign Contribution (Regulation) Act, 2010 No. 42 of 2010[26th September, 2010.]
State: Central
Year: 2010
income arising out of it shall not be used for speculative business:Provided further that the Central Government shall, by rules, specify
List Judgments citing this sectionForeign Contribution (Regulation) Act, 2010 Complete Act
State: Central
Year: 2010
income arising out of it shall not be used for speculative business; Provided further that the Central Government shall, by rules,
List Judgments citing this sectionThe Punjab Government Employees (Conduct) Rules, 1966 Complete Act
State: Punjab
Year: 1966
shares, securities or other investment shall be deemed to be speculation within the meaning of this sub-rule. (2) No Government employee
List Judgments citing this sectionWest Bengal Municipal Act, 1993 Complete Act
State: West Bengal
Year: 1993
WEST BENGAL MUNICIPAL ACT, 1993 WEST BENGAL MUNICIPAL ACT, 1993 22 of 1993 31st May, 1994 An Act to consolidate...
List Judgments citing this sectionUrban Land (Ceiling and Regulation) Act, 1976 Complete Act
State: Central
Year: 1976
urban land in the hands of a few persons and speculation and profiteering therein and with a view to bringing about
List Judgments citing this sectionUrban Land (Ceiling and Regulation) Act, 1976 [Repealed] Preamble 1
Title: Urban Land (Ceiling and Regulation) Act, 1976
State: Central
Year: 1976
urban land in the hands of a few persons and speculation and profiteering therein and with a view to bringing about
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