Carrying forward the loss u/s 72 r.w.s 80 - If the return is ...

Income Tax

August 3, 2018

Carrying forward the loss u/s 72 r.w.s 80 - If the return is filed by the assessee within the reasonable time permitted by such notice u/s 153A(1)(a), such return would then be deemed to have been filed within the time permitted u/s 139 (1) of the Act for the benefit u/s 139(3) of the Act to be availed of by the assessee.

View Source

← Previous Next →

Carrying forward the loss u/s 72 r.w.s 80 - If the return is ...

Income Tax

August 3, 2018

You may also like:

Assessment u/s 153A - Whether a loss return filed within the time specified in the notice under Section 153A(1)(a) is required to be treated as a return filed in...

Revised return of loss/unabsorbed depreciation – even if the assessee has not filed revised return, AO is bound to allow carried forward loss or depreciation as per the record - AT

From the provisions of Section 80, Section 32(2) and Section 72(2) of the Act, it is evident that loss of the earlier years other than the unabsorbed depreciation shall...

Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive...

Claiming carry forward of loss at a higher level - Revised return - Since the assessee furnished the revised return within the stipulated period claiming loss at a...

Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within...

Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On...

Disallowance of setting off of the carried forward loss - return filed beyond the due date specified under subsection (1) of section 139 - It was argued that the delay...

Carry forward of losses u/s 73 - Speculative loss - Derivative transaction - Tribunal erred in law in holding that the assessee was entitled to carry forward its losses - HC

Set off the business losses against the capital gains u/s 71 - The assessee in the return of income did not set off the business loss against the short term capital gain....

Quick Updates: