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Tax Guru12h
AO made error in considering the clerical mistake in consolidated amount of capital: ITAT deleted addition
Appeal was partly allowed as ground no. 2 and 3 was dismissed as infructuous.
Tax Guru8h
Carried forward losses cannot be set-off against exempt capital gains under DTAA
(ii) The Assessing Officer failed to appreciate that as per the DTAA, gains in respect of shares acquired post 4.2017 are taxable as per the Act and that these are the only losses which are carried ...