2022 (11) TMI 1542

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....onkar i/b. Mint & Confreres. For the Respondents : Mr. Suresh Kumar. ORDER P.C. : 1. Learned counsel for the petitioner states that the petitioner company seeks set-off of brought forward loss against the dividend income, which the petitioner company earned for the financial year 2021-22, relevant to the assessment year 2022-23. However, it is stated that the same cannot be claimed if the ret....