Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (6) TMI 250 - AT - Income TaxExtract: .......ted. In the case before us, there is no provision for deducting the capital loss, which is without transfer of any capital asset from the capital gain. Therefore, this contention is also rejected. In these circumstances, we set aside the order of the learned CIT(A) and restore that of the Assessing Officer. 14. In the result, the appeal is allowed.
|