https://www.taxtmi.com/caselaws?id=353708 The Tribunal ruled in favor of the appellant, emphasizing the importance of adhering to electronic filing procedures and ensuring that delays in ITR-V submission do not invalidate the return for carrying forward losses. The judgment highlighted the significance of providing opportunities for rectification before deeming a return as invalid and underscored the procedural aspects of electronic filing in determining the validity of returns for claiming benefits such as carry forward of losses. en-us Fri, 03 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353708 The Tribunal ruled in favor of the appellant, emphasizing the importance of adhering to electronic filing procedures and ensuring that delays in ITR-V submission do not invalidate the return for carrying forward losses. The judgment highlighted the significance of providing opportunities for rectification before deeming a return as invalid and underscored the procedural aspects of electronic filing in determining the validity of returns for claiming benefits such as carry forward of losses. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353708