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![Sec. 71(3A) of Income Tax Act limits Set-off Amount, does not eliminate Deduction benefits Entirely: Delhi HC upholds Constitutional Validity of Sub-Section [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-Tax-Act-Set-off-Amount-eliminate-Deduction-Entirely-Delhi-HC-Constitutional-Validity-Sub-Section-taxscan.jpg "Sec. 71(3A) of Income Tax Act limits Set-off Amount, does not eliminate Deduction benefits Entirely: Delhi HC upholds Constitutional Validity of Sub-Section [Read Order]")
Sec. 71(3A) of Income Tax Act limits Set-off Amount, does not eliminate Deduction benefits Entirely: Delhi HC upholds Constitutional Validity of Sub-Section [Read Order]
In a recent ruling, the Delhi High Court dismissed the writ petition challenging the constitutional validity of the amendment of Income tax act...
![ITAT: Business Loss incurred by Lottery Ticket distributors after exclusion of Prize Money from Net Profit eligible for set-off [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/ITAT-Business-loss-Lottery-ticket-distributors-Taxscan.jpg "ITAT: Business Loss incurred by Lottery Ticket distributors after exclusion of Prize Money from Net Profit eligible for set-off [Read Order]")