Long-term capital loss u/s 50B allowed as Form 3CEA filed during assessment proceeding

Wellman Coke India Limited Vs DCIT (ITAT Kolkata)

ITAT Kolkata held that rejection of claim of long-term capital loss u/s 50B of the Income Tax Act unjustified as Form 3CEA filed during the assessment proceedings along with an affidavit mentioning reason for non-furnishing of For

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