107 results for “section 68”+ Set Off of Lossesclear
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In the result, both the appeals of the assessees( ITA No
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)
set off of business loss against income declared during the course of survey/search. The provisions of Section 115BE are applicable on the income taxable under section 68