In the result appeal of the assessee is allowed
68,81,000/- only. Hence, the assessee declared total income of\nRs. 36,78,25,370/- being taxable at special rate only.\n4.3 The return was processed under section 143(1) of the Act and\nintimation order was generated as on 28th February 2020 wherein the\nCPC, sett of the short-term capital loss