https://www.taxtmi.com/highlights?id=73253 Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the tax authorities that the change in individual shareholding of the shareholders would also attract provision of section 79 is not correct - set off allowed - AT en-us Mon, 27 Nov 2023 07:05:12 +0530 Mon, 27 Nov 2023 07:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73253 Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the tax authorities that the change in individual shareholding of the shareholders would also attract provision of section 79 is not correct - set off allowed - AT Highlights Income Tax Mon, 27 Nov 2023 07:05:12 +0530 https://www.taxtmi.com/highlights?id=73253