Addition u/s 69 - loss on the sale of shares of Swarsarita Gems ...
Case Laws Income Tax
June 23, 2022
Addition u/s 69 - loss on the sale of shares of Swarsarita Gems Limited - Year of assessment the AO has determined the income under the provisions of section 69 with respect to the transactions carried out by the assessee in the earlier year and not in the year under consideration. The act of the revenue authorities is unwarranted under the provisions of law. - Additions deleted - AT
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