Disallowance of carry forward of losses on the ground that ...
Late ITR-V Submission Doesn't Invalidate Tax Return for Carrying Forward Losses u/s 139(1.
January 10, 2018
Case Laws Income Tax AT
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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