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Search Results for Tag : Set-Off

Judgments

Loss arose to Assessee on sales of another assets cannot set off from capital gain of previous assets(11.08.2020)

The facts in brief are that, the Assessee is an individual and filed his return of total income declaring income of Rs. 74,69,570. During the year und.....

Tags : Assessment, Capital gain, Set-off

News

Supreme Court: Set-Off Can be Used as Defence Despite Bar on Future Claims in Resolution Plan(23.03.2026)

Supreme Court held that claims excluded from an approved IBC resolution plan are extinguished, but a limited plea of set-off may still be raised as a .....

Tags : Set-Off, Bar, Resolution Plan