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2012 (6) TMI 655 - HC - Income TaxUnabsorbed business loss – carry forward of losses - belated return – Held that:- According to provisions of section 139(3) and section 80 that the assessee shall be entitled to carry forward unabsorbed business loss only if such loss is computed based on a return filed within the statutory period provided under section 139(1). Decided in favor of Revenue.
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