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1986 (7) TMI 167 - ITAT CUTTACKExtract: .......g loss must file the return within the time prescribed under s. 139(1) for getting benefit of carry forward of losses. It, therefore, cannot be said that the construction of s. 139(3) made in this manner would make it otiose. We, therefore, find no merit in any of the appeals. 5. In the result, all the appeals and the cross objection are dismissed.
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