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        Income Tax

        Benefit of set off of business losses - income relates to...

        Assessee cannot offset business losses against rental income due to cessation of business activities. No resumption of original business.

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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.
                                Benefit of set off of business losses - income relates to renting of warehousing - entire business activity have come to a grounding halt and subsequently, the conduct of the assessee also clearly reveals that the same line of business was never restarted - not entitled for the benefit of set off of business loss
                                Note: It is a system-generated summary and is for quick reference only.
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