https://www.taxtmi.com/caselaws?id=188889 The Appellate Tribunal ruled in favor of the appellant on both issues. The double disallowance of expenses under section 40(a)(ia) was deleted, and the claim for set-off of brought forward losses under section 79 was allowed based on the continuity of beneficial shareholding within the same group. The appeal filed by the appellant was allowed by the Tribunal on December 7, 2015. en-us Mon, 07 Dec 2015 00:00:00 +0530 Tue, 20 Dec 2016 09:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188889 The Appellate Tribunal ruled in favor of the appellant on both issues. The double disallowance of expenses under section 40(a)(ia) was deleted, and the claim for set-off of brought forward losses under section 79 was allowed based on the continuity of beneficial shareholding within the same group. The appeal filed by the appellant was allowed by the Tribunal on December 7, 2015. Case-Laws Income Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188889