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release v1: 65 held-out tasks, 78 bootstrap records, r2e_local adapter, manifest ae94c40b (part 4)
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#!/bin/bash
set -uxo pipefail
SCRIPT_DIR="$(cd "$(dirname "$0")" && pwd)"
cd /workspace
git config --global --add safe.directory /workspace
mkdir -p /logs/verifier
git checkout 84cdbdc97389f41a748c72e57b83f9fe89ec12d4 -- tests/test_gains.py || true
git apply --verbose --reject - <<'EOF_R2E_TEST_PATCH'
diff --git a/tests/test_gains.py b/tests/test_gains.py
index 49d65e1..0685a83 100644
--- a/tests/test_gains.py
+++ b/tests/test_gains.py
@@ -140,6 +140,104 @@ class TestGainsClass:
with pytest.raises(GainsError):
FIFOUnits(test_fund, transactions)
+ def test_stamp_duty_split_lot_does_not_exceed_paid(self):
+ """When a single purchase lot is consumed across multiple
+ disposals, the sum of stamp duty allocated across those
+ disposals must not exceed the original stamp paid.
+
+ Regression guard for the FIFOUnits.sell bug where a
+ partially-consumed lot was re-queued with the FULL original
+ purchase_tax (instead of the unallocated remainder), causing
+ the per-disposal proportional allocation to re-claim the
+ same stamp on every subsequent disposal from the same lot.
+ Worked example with this 3-way 100/100/100 split of a
+ 300-unit lot with ₹1.25 stamp:
+
+ - Disposal 1: round(1.25 × 100/300, 2) = 0.42 (lot re-queued
+ with remainder 0.83)
+ - Disposal 2: round(0.83 × 100/200, 2) = 0.42 (lot re-queued
+ with remainder 0.41)
+ - Disposal 3: round(0.41 × 100/100, 2) = 0.41
+ - Total claimed = 1.25 = exactly stamp paid ✓
+
+ Under the pre-fix code the lot was re-queued with the full
+ 1.25 each time, producing a total of ~2.29 — an 84% over-
+ claim that grows worse with split depth.
+ """
+ fund = Fund("Split-Lot Fund", "SL", "INF000SL0001", "EQUITY")
+ purchase_dt = date(2020, 1, 1)
+ transactions = [
+ TransactionData(
+ date=purchase_dt,
+ description="Purchase",
+ amount=Decimal("3000.00"),
+ units=Decimal("300.000"),
+ nav=Decimal("10.000"),
+ balance=Decimal("300.000"),
+ type=TransactionType.PURCHASE,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=purchase_dt,
+ description="*** Stamp Duty ***",
+ amount=Decimal("1.25"),
+ units=None,
+ nav=None,
+ balance=None,
+ type=TransactionType.STAMP_DUTY_TAX,
+ dividend_rate=None,
+ ),
+ # Three 100-unit redemptions on distinct dates (held > 1yr,
+ # so they're LTCG; specific dates don't matter for the
+ # stamp-allocation invariant).
+ TransactionData(
+ date=date(2022, 1, 1),
+ description="Redemption",
+ amount=Decimal("-2000.00"),
+ units=Decimal("-100.000"),
+ nav=Decimal("20.000"),
+ balance=Decimal("200.000"),
+ type=TransactionType.REDEMPTION,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=date(2022, 2, 1),
+ description="Redemption",
+ amount=Decimal("-2000.00"),
+ units=Decimal("-100.000"),
+ nav=Decimal("20.000"),
+ balance=Decimal("100.000"),
+ type=TransactionType.REDEMPTION,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=date(2022, 3, 1),
+ description="Redemption",
+ amount=Decimal("-2000.00"),
+ units=Decimal("-100.000"),
+ nav=Decimal("20.000"),
+ balance=Decimal("0.000"),
+ type=TransactionType.REDEMPTION,
+ dividend_rate=None,
+ ),
+ ]
+ fifo = FIFOUnits(fund, transactions)
+
+ # Three disposals, three gain entries.
+ assert len(fifo.gains) == 3
+
+ total_stamp = sum((ge.stamp_duty for ge in fifo.gains), Decimal("0"))
+
+ # Section 48 invariant: deductible transfer expense ≤ paid.
+ assert total_stamp <= Decimal("1.25"), (
+ f"Total stamp claimed ({total_stamp}) exceeds stamp paid (1.25); "
+ f"per-disposal stamps were {[ge.stamp_duty for ge in fifo.gains]}"
+ )
+ # Stronger: with the remainder-aware re-queue the rounding
+ # residual gets absorbed into the final disposal, so the
+ # total equals the paid stamp exactly.
+ assert total_stamp == Decimal("1.25")
+
def _ltcg_entry(fy, fund, purchase_date, sale_date, units="100.000"):
"""Build a minimal LTCG GainEntry (EQUITY, held > 1yr) for the
EOF_R2E_TEST_PATCH
R2E_APPLY_RC=$?
if [ "$R2E_APPLY_RC" -ne 0 ]; then
echo "0.000000" > /logs/verifier/reward.txt
printf '%s' '{"reward": 0.0, "resolved": false, "parse_status": "test_patch_apply_failed"}' > /logs/verifier/reward-details.json
echo "R2E: test_patch failed to apply (rc=$R2E_APPLY_RC) — failing closed" >&2
exit 0
fi
( python -m pytest -v tests/test_gains.py ) > /logs/verifier/test_output.log 2>&1
TEST_EXIT_CODE=$?
cat /logs/verifier/test_output.log
python3 "$SCRIPT_DIR/verifier.py" --log /logs/verifier/test_output.log --f2p "$SCRIPT_DIR/f2p.json" --p2p "$SCRIPT_DIR/p2p.json" --test-cmds 'python -m pytest -v tests/test_gains.py' --exit-code "$TEST_EXIT_CODE" --out-dir /logs/verifier || { [ "$TEST_EXIT_CODE" -eq 0 ] && echo "1.0" > /logs/verifier/reward.txt || echo "0.0" > /logs/verifier/reward.txt; }
git checkout 84cdbdc97389f41a748c72e57b83f9fe89ec12d4 -- tests/test_gains.py || true
exit 0