ACIT,CIRCLE-10(1) , NEW DELHI vs. INDEX SECURITIES & RESEARCH PVT LTD, NEW DELHI
In the result, the appeal filed by the Department of Revenue is dismissed
ITA 2181/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Jan 2026AY 2016-17
Section 142(1)Section 143(2)Section 250Section 68
trading loss;\n•\nIs clearly capital in nature, and hence, not eligible for deduction under\nsection 36(1)(vii).\n6.4\nInapplicability of Section 36(1)(vila)(d): The Assessee has not claimed\nthe benefit under section 36(1)(viia)(d), nor is it eligible, as it was inserted via\nthe
