Denial of Set off brought forward losses by applying provisions ...

Case Laws Income Tax

November 27, 2023

Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the tax authorities that the change in individual shareholding of the shareholders would also attract provision of section 79 is not correct - set off allowed - AT

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Denial of Set off brought forward losses by applying provisions ...

Case Laws Income Tax

November 27, 2023

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