Set off of brought forward losses - deduction u/s 80IA - the ...
Taxpayer's Set-Off of Losses Post-Tax Holiday Violates Section 80IA of Income Tax Act Rules.
August 21, 2018
Case Laws Income Tax AT
Set off of brought forward losses - deduction u/s 80IA - the assessee has carried forward the losses till exhausting the 10 years tax holiday period and claimed the loss in the impugned assessment year which is against the provisions of law.
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