Entitlement to carry forward accumulated loses u/s 74 - Advance ...

Petitioner denied carry forward of losses under IT Act Section 74 due to no prior tax return filing.

March 13, 2019

Case Laws Income Tax HC

Entitlement to carry forward accumulated loses u/s 74 - Advance Ruling - admittedly the petitioner had not filed any return of income, claiming loses for the earlier Assessment Year under the Act and it was not an Assessee under the Act - AAR rightly answered the question in negative.

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Entitlement to carry forward accumulated loses u/s 74 - Advance ...

Petitioner denied carry forward of losses under IT Act Section 74 due to no prior tax return filing.

March 13, 2019

Case Laws Income Tax HC

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