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Land Revenue And Land Reforms Act, 1960 No. 43 Of 1960
5. Collector and certain other revenue officers.
(1) Each
Central Government Act
Central Government Act Section 43(5) in The Income- Tax Act, 1995
(5) 1[ " speculative transaction" means a transaction
Central Government Act
speculation business. The speculation transaction under section 43(5)
stipulates that it must be transaction in which a contract ... cannot find any support from the law.
7.
Section 43(5) of the Act has clearly defined when a transaction
Income Tax Appellate Tribunal - Kolkata
ambit of
speculative transaction as defined in section 43(5), and in support of
this proposition a reference was also ... made to the definition of
speculative transactions under section 43(5) of the Act. Referring to
the wordings of Explanation
Income Tax Appellate Tribunal - Kolkata
legal
provisions applicable to the present reference. Section 43(5) of the
Income-tax Act, 1961, lays down that ... itself a speculative
transaction within the terms of section 43(5), and if so, whether that
speculative transaction amounts
Bombay High Court
meaning of the expression "speculative
transactions" under s. 43(5) of the I.T. Act, 1961 (for short ... excluded from the
purview of "speculative transactions" under s. 43(5) are what are
popularly called "hedge contracts". The modus
Andhra High Court
FCDs were
commodities within the meaning of Section 43(5) and since there was no
actual delivery of the debentures ... treated as
speculative within the meaning of Section 43(5) of the Act and,
therefore, the aforesaid payment
Income Tax Appellate Tribunal - Mumbai
Income Tax Appellate Tribunal - Bangalore
Comfund Financial Services (I) ... vs Deputy Commissioner Of ... on 30
Income Tax Appellate Tribunal - Bangalore
consideration is not covered under proviso (c) of section 43(5) of the Act and further
erred in considering ... under other head in terms of
provisions of section 43(5) (c) of the Act.
2.3 The provisions of section
Income Tax Appellate Tribunal - Jaipur
Equivalent citations: JT 1996 (6), 167 1996 SCALE (5)43
Author: B J Reddy
Bench: J Reddy, B.P.
PETITIONER ... CITATION:
JT 1996 (6) 167 1996 SCALE (5)43
ACT:
HEADNOTE:
JUDGMENT:
THE 9TH DAY OF JULY,1996
Present
Supreme Court of India
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