HC upholds long term capital gain exemption prior to set off of long term capital loss
Added In Income Tax Case Laws
Issue-
Whether while computing the capital gain, exemption available under the
head Capital Gain should be given effect and then only the provisions
for set off and carry forward of losses should be applied under the Act?
Facts :- It is seen from the facts narrated that the assessee herein
made a long term capital [..Read the Full Article
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