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    <title>2022 (5) TMI 1488 - ITAT DLEHI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, emphasizing the entitlement to set off losses against income determined u/s. 115BBE for the relevant assessment year 2014-15. The Tribunal held that set off of losses against deemed income u/s. 115BBE can be allowed to the Assessee until assessment year 2016-17. The Assessing Officer was directed to re-compute the Assessee&#039;s income accordingly.</description>
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      <title>2022 (5) TMI 1488 - ITAT DLEHI</title>
      <link>https://www.taxtmi.com/caselaws?id=305506</link>
      <description>The Tribunal allowed the Assessee&#039;s appeal, emphasizing the entitlement to set off losses against income determined u/s. 115BBE for the relevant assessment year 2014-15. The Tribunal held that set off of losses against deemed income u/s. 115BBE can be allowed to the Assessee until assessment year 2016-17. The Assessing Officer was directed to re-compute the Assessee&#039;s income accordingly.</description>
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      <pubDate>Wed, 25 May 2022 00:00:00 +0530</pubDate>
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