Disallowance of carry forward of losses on the ground that ...
Case Laws Income Tax
January 10, 2018
Disallowance of carry forward of losses on the ground that return of income was not filed within the due date as required u/s 139(1) - Mere delay in submitting the ITR-V does not make the return invalid for denying the benefit of carry forward of losses in future years. - AT
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