http://taxguru.in/income-tax-case-laws/income-from-trading-of-shares-will-be-speculative-business-within-meaning-of-provision-of-explanation-to-section-73.html Complete Tax Solution Sat, 26 May 2012 16:16:37 +0000 hourly 1 http://wordpress.org/?v=3.3.2 http://taxguru.in/income-tax-case-laws/income-from-trading-of-shares-will-be-speculative-business-within-meaning-of-provision-of-explanation-to-section-73.html#comment-9435 Hemang Tue, 29 Dec 2009 05:51:29 +0000 http://www.taxguru.in/?p=16277#comment-9435 I think there is one more judgement relates to diferenciate income under the business income or speculative income. In such judgement, assessee need to seperate account to trail of trading in shares, and such income/loss would be considered under the head "business Income" not the under the head speculative income. I think there is one more judgement relates to diferenciate income under the business income or speculative income. In such judgement, assessee need to seperate account to trail of trading in shares, and such income/loss would be considered under the head “business Income” not the under the head speculative income.

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