Articles by CA Aman Gupta
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Merilyn Shipping's case analysis with Cal-HC decision
Posted by CA Aman Gupta
04 July 2013
12074 Views
CIT -vs.- Crescent Export Syndicate (ITAT 20 of 2013) (Cal-HC) Brief Facts: The assessee incurred expenditure during the year on which TDS have not been deducted. The AO disallowed the expenditure u/s 40(a)(ia). On appeal, the Tribunal relied on
Brought Forward Business Losses can be set off against STCG
Posted by CA Aman Gupta
01 July 2011
20343 Views
Digital Electronics Ltd. vs. Addl. CIT (2011) 49 DTR 484/135 TTJ 419 (Mum.)(Trib.) Brief Facts In the course of assessment proceedings, the AO noted that the assessee has set off brought forward losses against short-term capital gains on sale
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