https://www.taxtmi.com/highlights?id=32967 The term ‘Provision” is something which cannot be ascertained as per the information available at the year end. But in this case, assessee has proper information and ascertained the loss at the year end, which is different from ‘provision’ - assessee is eligible to claim the loss on stock options - AT en-us Mon, 23 Jan 2017 08:55:26 +0530 Mon, 23 Jan 2017 08:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32967 The term ‘Provision” is something which cannot be ascertained as per the information available at the year end. But in this case, assessee has proper information and ascertained the loss at the year end, which is different from ‘provision’ - assessee is eligible to claim the loss on stock options - AT Highlights Income Tax Mon, 23 Jan 2017 08:55:26 +0530 https://www.taxtmi.com/highlights?id=32967