https://www.taxtmi.com/caselaws?id=295232 The Tribunal held that under the Income Tax Act, the provisions of section 115A should be applied after adjusting the loss from one contract against the profit from another contract under the same head of income. The Tribunal allowed the appellant's appeal, emphasizing the importance of considering all relevant provisions for accurate tax computation. en-us Wed, 29 Apr 1998 00:00:00 +0530 Tue, 25 May 2021 12:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295232 The Tribunal held that under the Income Tax Act, the provisions of section 115A should be applied after adjusting the loss from one contract against the profit from another contract under the same head of income. The Tribunal allowed the appellant's appeal, emphasizing the importance of considering all relevant provisions for accurate tax computation. Case-Laws Income Tax Wed, 29 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295232