Taxpayer Wins: Loss Set-Off Allowed Against Income u/s 115BBE Before 2017 Amendment.

Assessment u/s 115BBE - Additions u/s 68 - AO denied the current year loss will not be set off against income assessed u/s 115BBE - The amendment brought by the Finance Act, 2016 in section 115BBE(2) is effective from assessment year 2017-18 and is not applicable for the impugned assessment year. .....

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