ITAT remanded invocation of Section 115BBE denying set off of loss for income assessed u/s 68
March 14, 2021
Income Tax, ITAT
ITAT remanded invocation of Section 115BBE denying set off of current year loss against income assessed u/s 68. ABCAUS Case Law CitationABCAUS 3470 (2021) (03) ITAT Important case law relied referred:Sumati Dayal v. CIT reported in (1995) 214 ITR 801(SC)CIT v. Durga Prasad More (1971) 82 ITR 540 …