https://www.taxtmi.com/caselaws?id=282954 The Tribunal upheld the CIT(A)'s decisions in both issues, allowing the set off of carry forward of loss of capital gains and the carry forward and set off of brought forward MAT credit in the case of demerger. The Revenue's appeal was ultimately dismissed by the Tribunal. en-us Mon, 27 Aug 2018 00:00:00 +0530 Sat, 31 Aug 2019 16:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282954 The Tribunal upheld the CIT(A)'s decisions in both issues, allowing the set off of carry forward of loss of capital gains and the carry forward and set off of brought forward MAT credit in the case of demerger. The Revenue's appeal was ultimately dismissed by the Tribunal. Case-Laws Income Tax Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282954