Article 32 in Constitution of India [Constitution]
writ of quo warranto cannot be issued based on assumptions, inferences, or speculations concerning the fact of accomplishment of qualifying conditions. There must
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1 - 10 of 38987 (2.60 seconds)Section 28 in The Income Tax Act, 1961 [Entire Act]
Section 28 (w.e.f. 1.4.1989).] Explanation 2. - Where speculative transactions carried on by an assessee are of such a nature as to constitute ... business, the business (hereinafter referred to as "speculation business") shall be deemed to be distinct and separate from any other business
Section 43 in The Income Tax Act, 1961 [Entire Act]
case may be, all businesses of that class; (5) "speculative transaction" means a transaction in which a contract for the purchase or sale ... shall not be deemed to be a speculative transaction: [Provided further that for the purposes of clause (e) of the first proviso, in respect
Constitution of India
Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
Section 41 in The Income Tax Act, 1961 [Entire Act]
that business or profession, any loss, not being a loss sustained in speculation business, [* * *] [ Certain words omitted by Act 11 of 1987, Section
Section 73 in The Income Tax Act, 1961 [Entire Act]
Section 73 in The Income Tax Act, 1961
73. Losses in speculation business.
(1) Any loss, computed in respect of a speculation business carried ... except against profits and gains, if any, of another speculation business. (2) Where for any assessment year any loss computed in respect of a speculation
Section 72 in The Income Tax Act, 1961 [Entire Act]
loss to the assessee, not being a loss sustained in a speculation business, and such loss cannot be or is not wholly set off against
Section 72A in The Income Tax Act, 1961 [Entire Act]
gains of business or profession" (not being a loss sustained in a speculation business) which such predecessor firm or the proprietary concern or the company
Commissioner Of Income Tax, U.P vs Shah Sadiq And Sons on 14 April, 1987
claimed that a loss of Rs.60,054 suf-
fered in the speculation business in the assessment year
1960-61 and the loss ... assessment
year 1961-62 should be set off against the speculation
profit of Rs.58,102 for the assessment year 1962-63. The
Income
S.Vasudeva Etc. Etc vs State Of Karnataka And Ors on 30 March, 1993
acquire vacant land in excess of the ceiling area and to
prevent speculation and profiteering in the same and also to
distribute the land equitably ... expression "undue
hardship" there. One is left only to speculate on the
subject. The
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speculation itself may not be valid. The lands