Tax Set-Off Claim Allowed: Section 72A Relaxation by CBDT Supports Amalgamation Scheme, CIT(A) Admits Additional Evidence, Correcting Initial Decision.

Claim of set off of brought forward losses - Conditions prescribed u/s 72A - Relaxation of the conditions from the CBDT - scheme of amalgamation - CIT(A) corrected allowed the claim by admitting additional evidence. .....

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