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2001 (4) TMI 14 - DELHI HIGH COURT"Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the carry forward of the loss of Rs. 1,08,364?" - Since section 80 which deals with submission of return for losses did not specifically refer to return under section 139(3) and at the relevant point of time referred to the return filed under section 139, without specifying the subsection thereof, the benefit of carry forward and set off of loss was available to the assessee - our answer to the question referred is in the affirmative, in favour of the assessee and against the Revenue.
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