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    <title>Taxpayer Can&#039;t Offset Business Losses Against Interest Income Due to Lack of Business Activity in Relevant Year.</title>
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    <description>Set off of business loss against interest income taxable under the head income from other sources - as the assessee has not carried out any business activity during the year under appeal, then there remains no possibility of set off of business loss against interest income taxable under the head income from other sources. - AT</description>
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      <description>Set off of business loss against interest income taxable under the head income from other sources - as the assessee has not carried out any business activity during the year under appeal, then there remains no possibility of set off of business loss against interest income taxable under the head income from other sources. - AT</description>
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