https://www.taxtmi.com/caselaws?id=385598 The Tribunal remanded the first issue concerning disallowance under Section 40(a)(ia) to the AO for verification, allowing the assessee to present fresh evidence. For the second issue, the Tribunal directed the AO to allow the carry forward of the long-term capital loss on listed securities, concluding that the appeal was allowed for statistical purposes. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 14 Nov 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385598 The Tribunal remanded the first issue concerning disallowance under Section 40(a)(ia) to the AO for verification, allowing the assessee to present fresh evidence. For the second issue, the Tribunal directed the AO to allow the carry forward of the long-term capital loss on listed securities, concluding that the appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385598