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

[Cites 0, Cited by 8] [Section 43(5)] [Section 43] [Entire Act]

Union of India - Subsection

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

(b)a contract in respect of stocks and shares entered into by a dealer or investor therein to guard against loss in his holdings of stocks and shares through price fluctuations; or

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Union of India - Subsection

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