https://www.taxtmi.com/caselaws?id=70779 The ITAT Nagpur ruled in favor of the assessee for the assessment year 1994-95, allowing carry forward of loss and set off. The Tribunal emphasized that the right to carry forward and set off cannot be denied based on failure to file returns in intervening years with no taxable income. The Revenue's appeal was dismissed. en-us Fri, 25 Sep 1998 00:00:00 +0530 Tue, 19 Apr 2011 11:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70779 The ITAT Nagpur ruled in favor of the assessee for the assessment year 1994-95, allowing carry forward of loss and set off. The Tribunal emphasized that the right to carry forward and set off cannot be denied based on failure to file returns in intervening years with no taxable income. The Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70779