Search Results for Tag : Losses
News
ITAT, Bangalore: Losses on Account of Exchange Fluctuation Allowed as Deduction(06.01.2021)
Income Tax Appellate Tribunal (ITAT), Bangalore has held that losses on account of exchange fluctuation on forward contracts are allowable as a deduct.....
Tags : Income Tax Appellate Tribunal, Losses on Exchange Fluctuation
ITAT: Unascertained Liability Cannot be Allowed as Embezzlement Losses in Computing Business Income(10.03.2022)
Income Tax Appellate Tribunal (ITAT), Bangalore has held that the embezzlement loss stated by the assessee is not ascertained liability and hence cann.....
Tags : Income Tax Appellate Tribunal, Embezzlement Losses, Business Income
Supreme Court Allows Carrying Forward of Tax Losses(28.10.2015)
Supreme Court while providing benefit to companies making acquisition and reconstruction, has allowed carrying forward of tax losses in such transacti.....
Tags : Supreme Court, tax losses
Judgments
Once the defects in the return filed under Section 139(1) of IT Act are removed within the time permitted, the same would relate back to the original date of filing of the return(15.09.2022)
The assessee is an individual who filed his original return of income for the A.Y. 2017-18 declaring total income of Rs.11,43,530. The assessee had re.....
Tags : Carry forward, Losses, Benefit
Notifications & Circulars
Power Ministry mandates energy accounting of DISCOMs with a view to reduce electricity losses(11.10.2021)
As an important step under the ongoing power sector reforms, Ministry of Power today mandated electricity distribution companies to undertake energy a.....
Tags : Energy accounting, DISCOMs, Electricity losses