Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Set off of brought forward business loss and brought forward long term capital loss - capital gains computed u/s 50 is be deemed to be short-term capital gains and this deeming fiction is restricted only for Section 50 but the benefit of set off of long term capital loss u/s 74 is to be allowed
Set off of brought forward business loss and brought forward long term capital loss - capital gains computed u/s 50 is be deemed to be short-term capital gains and this deeming fiction is restricted only for Section 50 but the benefit of set off of long term capital loss u/s 74 is to be allowed
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