Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Allowing set off of long-term capital loss on sale of preference shares against the long term capital gain earned on sale of apartment - The assessee can plan to reduce its tax liability through legitimate means - AT
Allowing set off of long-term capital loss on sale of preference shares against the long term capital gain earned on sale of apartment - The assessee can plan to reduce its tax liability through legitimate means - AT
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