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2017 (1) TMI 1262 - GUJARAT HIGH COURTAddition towards the provision on account of diminution in the value of securities - Held that:- We are in complete agreement with the view taken by the learned Tribunal for the diminution in the value of securities for earlier years, the assessee was required to claim the loss in those years, which he did not claim, because in the relevant years, his income was deducted u/s. 80 P of the Act. The learned Tribunal has rightly observed that, by claiming the diminution in the value of securities during the year under consideration, the assessee is trying to get the benefit which he did not get u/s. 80 P of the Act in the earlier years. In view of the above foregoing reasons, we see no reason to interfere with the order passed by the learned Tribunal. No substantial question of law arise
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