https://www.taxtmi.com/caselaws?id=398899 The High Court remitted the case to the Tribunal for fresh adjudication, stressing the importance of complying with Section 72A(2) conditions for claiming set off of losses in amalgamation cases under the Income Tax Act, 1961. The decision underscored the necessity of factual assessment in determining adherence to statutory provisions, which influences the allowance of set off in such scenarios. en-us Fri, 18 Sep 2020 00:00:00 +0530 Mon, 05 Oct 2020 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398899 The High Court remitted the case to the Tribunal for fresh adjudication, stressing the importance of complying with Section 72A(2) conditions for claiming set off of losses in amalgamation cases under the Income Tax Act, 1961. The decision underscored the necessity of factual assessment in determining adherence to statutory provisions, which influences the allowance of set off in such scenarios. Case-Laws Income Tax Fri, 18 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398899