Assessee-co. couldn’t set-off loss from share trading business with other business income

IT : Where assessee, a stock broker having transactions in different segments on its own account as well as in clients' account, claimed set off of loss in share trading business against other business income, in absence of any material on record showing that assessee was doing an integrated business giving rise to different classes of income, its claim for set off being in contravention of Explanation to section 73, was to be rejected