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1968 (2) TMI 24 - HC - Income TaxReturn rejected - Where an assessee claims to carry over business loss and at the same time carry over unabsorbed depreciation and development rebate, they have all to be included in one return - as the return was filed out of time so far as sub-section (2A) of section 22 is concerned, his client would not be entitled to the benefit of carry forward of the business loss for the year
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