INCOME TAX : Where there were no material available with authorities below so as to conclude that assessee had entered into any dubious or other transactions deliberately to show business loss, disallowance of loss in trading from stock option could not have been disallowed by Assessing Officer solely on basis of interim order of SEBI alleging that certain entities were deliberately making repeated losses through their trading in stock option
from www.taxmann.com Latest Case Laws https://ift.tt/3lcIZRr
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