https://www.taxtmi.com/caselaws?id=117941 The Tribunal upheld the disallowance of carry forward of loss under the head 'Capital gain' for the assessment year 2003-04. The decision was based on the provisions of section 80 of the Income-tax Act, which require losses to be determined in pursuance of a return filed within the specified time under section 139(1) to be eligible for carry forward and set off. The appeal was dismissed, affirming the decisions of the lower authorities. en-us Wed, 01 Sep 2004 00:00:00 +0530 Wed, 27 Jun 2012 15:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117941 The Tribunal upheld the disallowance of carry forward of loss under the head 'Capital gain' for the assessment year 2003-04. The decision was based on the provisions of section 80 of the Income-tax Act, which require losses to be determined in pursuance of a return filed within the specified time under section 139(1) to be eligible for carry forward and set off. The appeal was dismissed, affirming the decisions of the lower authorities. Case-Laws Income Tax Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117941