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    Income Tax

    Carry forward of business loss – Assessment u/s 153A - Non f...

    Assessee allowed to carry forward business loss u/s 153A, no need for section 139(1) return filing.

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    Income TaxJuly 18, 2014Case LawsAT

    Carry forward of business loss – Assessment u/s 153A - Non filing of return u/s 139(1) - assessee is not supposed to file its return of income u/s 139(1) of the Act because he statutorily required to file return of its income in response to notice u/s. 153A - set off allowed - AT

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