Application of Section 70 and 74 - set off of losses - Exemption ...
High Court Clarifies Interaction of Sections 70, 74, and 50EC for Tax Exemptions and Set-Offs in Income Tax.
July 17, 2013
Case Laws Income Tax HC
Application of Section 70 and 74 - set off of losses - Exemption u/s 50EC - priority - For taking benefit under Section 54E, it is not necessary that one should first apply Section 70(3) - HC
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