[aaykarbhavan] ITAT to consider notional tax effect in case of loss to check maintainability of revenue's appeal, rules HC

ITAT to consider notional tax effect in case of loss to check maintainability of revenue's appeal, rules HC

March 29, 2014[2014] 42 taxmann.com 558 (Gujarat)

IT : For presentation of an appeal before Tribunal, where tax effect involve is nil and it is a case of loss, notional tax effect is to be considered

 

Regards

Prarthana Jalan

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