“Section 36(1)(vila)(d)”

Section References (mined)Section 36Section 36(1)(vila)(d)1 judgments

Judgments citing Section 36(1)(vila)(d)

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

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

Section 142(1)Section 143(2)Section 250Section 68

trading loss; e Is clearly capital in nature, and hence, not eligible for deduction under section 36(1)(vii). 6.4 Inapplicability of Section 36(1)(vila)(d): The Assessee has not claimed the benefit under section 36(1)(viia)(d), nor is it eligible, as it was inserted