TMI Blog2024 (1) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... of land to DDA was claimed in A.Y 2001-02 wherein the claim has been disallowed and without prejudice to the claim in A.Y 2001-02, claim is made in A.Y 2004-05 as an abundant precaution. The assessee explained the underlying facts which gave rise to the claim of loss. Since the claim of loss pertains to A.Y 2001-02, the same shall be considered in that A.Y and, therefore we do not find any fault ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urrender of land to DDA was claimed in A.Y 2001-02 wherein the claim has been disallowed and without prejudice to the claim in A.Y 2001-02, claim is made in A.Y 2004-05 as an abundant precaution. 4. The assessee explained the underlying facts which gave rise to the claim of loss. Since the claim of loss pertains to A.Y 2001-02, the same shall be considered in that A.Y and, therefore we do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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