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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

The brought forward business loss is to be allowed set off of ...

Income Tax

July 15, 2014

The brought forward business loss is to be allowed set off of against the speculation income assessable for the current year - AT

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  1. Assessing Officer directed to allow set off of current year's business loss as well as the brought forward business loss/unabsorbed depreciation against the income...

  2. Set off of brought forward non speculative loss against the current years speculative income - Set off of loss from one head against income from another - there is no...

  3. Incorrect set off of brought forward business loss and unabsorbed depreciation - The working of the Ld. AO contains the mistakes as they are not in consonance with the...

  4. Entitlement to set off the brought forward business loss against the rental income, car and computer hire charges and the commission income - set off allowed - HC

  5. Amalgamated company is entitled to set off and carry forward the brought forward business losses and unabsorbed depreciation of the amalgamating company from the very...

  6. Set off of loss brought forward losses - conditions of 51% shareholding - the assessee is not seeking carry forward of losses to be set off but the assessee is seeking...

  7. Set off of current year business loss against foreign dividend income - levy of tax u/s 115BBD on gross foreign dividend income - assessee would be entitled for set off...

  8. Assessment post amalgamation - brought forward losses post amalgamation - we allow the adjustment of brought forward business loss against the current year’s business...

  9. Claim of Set off of the brought forward business loss – It is only the business loss/es as returned and admitted for the earlier years that would qualify for being...

  10. Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into...

 

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