Claim of set off of brought forward losses - Conditions ...
Tax Set-Off Claim Allowed: Section 72A Relaxation by CBDT Supports Amalgamation Scheme, CIT(A) Admits Additional Evidence, Correcting Initial Decision.
February 28, 2019
Case Laws Income Tax AT
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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