Interest paid for accquiring shares for short term

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If a salaried individual has incurred the interest/delayed charges for debit balances for delivery of shares. Such shares was pledged for the debit balances. Then they have been sold out within less time than a year. The selling was resulted in short term loss for the year say Rs.100/- and considerable interest/delayed charges has been levid in the statement of broker house say rs. Rs.20.  So the carry forward short term loss would be 100 or 100+20 =120 please guide

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Mr. Majumdar u cud only c/f Rs. 100, coz your interest of Rs. 20 in penal nature which can not be c/f. Thanks and regards suraj pahuja


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