Section 43(5)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 24] [Section 43(5)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(5)(a) in The Income Tax Act, 1961

(a)a contract in respect of raw materials or merchandise entered into by a person in the course of his manufacturing or merchanting business to guard against loss through future price fluctuations in respect of his contracts for actual delivery of goods manufactured by him or merchandise sold by him; or

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Union of India - Subsection

Section 43(5)(a) in The Income Tax Act, 1961