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2006 (9) TMI 221 - AT - Income Tax
Extract:
.......w and in view of s. 45 of IT Act, we set aside the finding of the learned CIT(A) and restore the matter to the AO for recomputing the capital gain or capital loss and thereafter to decide the issue relating to set off of the business loss, if any, as per law. 83. In the result, the appeal (ITA No. 5508/Del/2003) is allowed for statistical purposes.