From the provisions of Section 80, Section 32(2) and Section ...
Case Laws Income Tax
September 28, 2015
From the provisions of Section 80, Section 32(2) and Section 72(2) of the Act, it is evident that loss of the earlier years other than the unabsorbed depreciation shall not be allowed to be carry forward unless the return of income is filed within the due date specified U/s.139(3) - AT
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