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2022 (7) TMI 1013 - AT - Income TaxClaim set off of loss against income determined under section 115BBE - HELD THAT:- As mentioned in the circular No.11/2019 wherein that an assessee is entitled to claim set off of loss against income determined under section 115BBE of the Act till the assessment year 2016-17. Moreover, as noted by us, ld. DR for the Revenue fairly accepted that in view of the aforesaid CBDT Circular, the decision of ld. CIT (A) is a correct one and it does not need any interference on our part. Accordingly, we uphold the order of ld. CIT (A) and decide the issue in favour of the assessee.
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