TMI BlogBenefit of carry forward losses - Return of income has been filed by assessee on 22.11.2013 meaning...Benefit of carry forward losses - Return of income has been filed by assessee on 22.11.2013 meaning thereby that the Form 3CEB has been obtained after the filing of return of income - the perusal of the Form 3CEB also reveals that there is no mention of the amount received on capital account nor does it state any reason for not reporting the receipt amount on capital account in the Form 3CEB. Considering the totality of the aforesaid facts, we find that the CIT(A) was fully justified in holding ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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