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THOUGH THE LEARNED FM HAS REALIZED THE HUIANCES OF SECTION 73 EXPLANATION BUT HE OMITTED TO CONSIDER THE TREATMENT OF ASSSESSED DEEMED SPECULATION LOSS FOR SHARE TRADING WHICH IN ABSENCE OF SPECIFIC PROVISION FOR SET OFF UNDER THE INCOME TAX ACT 1961 WOULD NOT BE ELIGIBLE FOR SET OFF. ???
THIS WOULD RESULT IN DISPUTES
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