Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT