https://www.taxtmi.com/caselaws?id=389048 The Tribunal allowed the appeal, directing the Assessing Officer to accept the stock loss claim of Rs. 75,31,781/- by the assessee in trading wheat. The Tribunal emphasized the importance of concrete evidence over mere suspicion in tax assessments and ruled that delivery by agents should be considered as delivery by the assessee, allowing the set-off of the claimed loss against long-term capital gain. en-us Wed, 06 Nov 2019 00:00:00 +0530 Fri, 13 Dec 2019 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389048 The Tribunal allowed the appeal, directing the Assessing Officer to accept the stock loss claim of Rs. 75,31,781/- by the assessee in trading wheat. The Tribunal emphasized the importance of concrete evidence over mere suspicion in tax assessments and ruled that delivery by agents should be considered as delivery by the assessee, allowing the set-off of the claimed loss against long-term capital gain. Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389048