https://www.taxtmi.com/highlights?id=60369 Computation of Capital Losses - the statutory provisions do not empower Ld. AO to substitute actual consideration received by the assessee with hypothetical sale consideration. The consideration which never accrued or which was never received by the assessee could not be brought to tax as capital gains or business income - AT en-us Wed, 03 Nov 2021 09:31:57 +0530 Wed, 03 Nov 2021 09:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60369 Computation of Capital Losses - the statutory provisions do not empower Ld. AO to substitute actual consideration received by the assessee with hypothetical sale consideration. The consideration which never accrued or which was never received by the assessee could not be brought to tax as capital gains or business income - AT Highlights Income Tax Wed, 03 Nov 2021 09:31:57 +0530 https://www.taxtmi.com/highlights?id=60369