Loss from delivery based share trading can be set off against profit from derivative transactions in F&P segment

IT : Explanation to section 73 does not differentiate between 'delivery based transactions' and 'derivative transactions in F&O segment' and same applies to entire business of purchase and sale of shares, whether such trading is delivery based or non-delivery based, whether there is profit or loss from such business - Aggregation of share trading loss and profit from derivative transaction should be done before application of Explanation to section 73 and when there is surplus profit on such agg

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