Set off of brought forward loss - Removal of defects in the ...

Case Laws Income Tax

September 22, 2022

Set off of brought forward loss - Removal of defects in the original return - determination of date of filing of ITR - Once the defects in the original return of income have been removed, then it would relate back to the original date of filing of return of income, which was within the prescribed time and therefore the benefits of filing the return of income u/s. 139(1) of the Act shall follow. - AT

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Set off of brought forward loss - Removal of defects in the ...

Case Laws Income Tax

September 22, 2022

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