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“Short selling” definition of section 24J of ITA

Posted on October 15, 2015February 13, 2019 by admin_kmos

“short selling” means the sale of any instrument by a person who is not the owner of such instrument, and in respect of which such person has the obligation to deliver such instrument at a future date;

Posted in Definitions - ITA, Section 24J (ITA) - Incurral and accrual of interest

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