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        Case ID :
        Income Tax

        E-commerce business - Selling at a price lower (predatory...

        Court Rules E-commerce Loss Valid, Not Capital, in Predatory Pricing Case; AO Must Accept Tax Return Loss.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                E-commerce business - Selling at a price lower (predatory pricing) than the cost price - the loss as declared by the Assessee in the return of income should be accepted by the AO - AO should not treat such loss as capital in nature - AT
                                Note: It is a system-generated summary and is for quick reference only.
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