Benefit of carry forward of losses - failure to file the return ...
Late Tax Filing Disqualifies Assessee from Carrying Forward Losses Due to Missed Deadline for Income Tax Return Submission.
May 1, 2020
Case Laws Income Tax AT
Benefit of carry forward of losses - failure to file the return of income on time. - assessee does not have a proper case for availing the benefit of carry forward loss by not following the respective provision of filing return within the due date
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