https://www.taxtmi.com/caselaws?id=394668 The Tribunal allowed the appeal, permitting the set off of current year losses against the deemed income for the assessment year 2014-15. The clarification in Circular No. 11 of 2019 by the CBDT supported the assessee's entitlement to claim the set off of losses against income determined under sec 115BBE until AY 2016-17. en-us Wed, 29 Jan 2020 00:00:00 +0530 Tue, 21 Apr 2020 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394668 The Tribunal allowed the appeal, permitting the set off of current year losses against the deemed income for the assessment year 2014-15. The clarification in Circular No. 11 of 2019 by the CBDT supported the assessee's entitlement to claim the set off of losses against income determined under sec 115BBE until AY 2016-17. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394668