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Income Tax | Rule 8D 1% Amendment Not Retrospective; Section 10(38) Loss Carry Forward Denied: ITAT Pune

21 Sept 2026 · 5d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Pune rejects retrospective 1% Rule 8D rate, deletes interest disallowance but denies carry forward of Section 10(38) share loss. The post Rule 8D 1% Amendment Not Retrospective; Section 10(38) Loss Carry Forward Denied: ITAT Pune appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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