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of <h1>High Court dismisses revenue's appeal on set-off for capital gains</h1> <h3>The Commissioner of Income Tax9 Versus Hathway Investments Pvt. Ltd.</h3> The High Court of Bombay dismissed the revenue's appeal regarding the allowance of set off against long term capital loss for a depreciable capital asset ... - The High Court of Bombay dismissed the appeal by the revenue regarding the allowance of set off against long term capital loss for a depreciable capital asset deemed as short term gain under section 50 of the Income Tax Act, 1961. The Tribunal's decision was upheld based on a previous court ruling in the case of ACE Builders Pvt. Ltd. (281 ITR 210). The appeal was dismissed with no costs.
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