Sec. 73 of the Income-tax Act, 1961 - Loss – In the Tax Appeal of the assessee, the question of law was framed as to ”weather the Appellate Tribunal is right in law and on facts in allowing the set off of the dividend income of Rs. 49,28,149/- against the speculation loss since "dividend" is placed under the head "Income from other sources“. High Court answered the said question in the favour of assessee and against the revenue in view of the decision of this Court in the case of CIT v. Sphere Stock Holding (P.) Ltd. in [Tax Appeal No. 2583 of 2009, dated 23-8-2011]. SLP of revenue dismissed due to low tax effect. - ASSTT. CIT V/s TORRENT FINANCE (P.) LTD. - [2020] 272 TAXMAN 190 (SC)