https://www.taxtmi.com/caselaws?id=62336 The Tribunal allowed the appeal, determining that the assessee effectively opted out of the benefits of s. 10B despite procedural shortcomings. The assessing authority was directed to amend the assessment order to permit the carrying forward of the loss of Rs. 3,91,87,360. en-us Tue, 14 Jul 2009 00:00:00 +0530 Sat, 18 Aug 2012 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62336 The Tribunal allowed the appeal, determining that the assessee effectively opted out of the benefits of s. 10B despite procedural shortcomings. The assessing authority was directed to amend the assessment order to permit the carrying forward of the loss of Rs. 3,91,87,360. Case-Laws Income Tax Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62336