https://www.taxtmi.com/highlights?id=23866 Amount of excess stock would fall under the definition of income as per Section 14 of the Act and therefore, the assessee would be entitled for the set off under proviso of section 71 of the act - HC en-us Tue, 21 Jul 2015 15:27:30 +0530 Tue, 21 Jul 2015 15:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23866 Amount of excess stock would fall under the definition of income as per Section 14 of the Act and therefore, the assessee would be entitled for the set off under proviso of section 71 of the act - HC Highlights Income Tax Tue, 21 Jul 2015 15:27:30 +0530 https://www.taxtmi.com/highlights?id=23866