Section 153A Return Equals Section 139(1) Return; Section 80 Restrictions Not Applicable; Business Loss Carry Forward Allowed.

Section 153A Return Equals Section 139(1) Return; Section 80 Restrictions Not Applicable; Business Loss Carry Forward Allowed. https://www.taxtmi.com/highlights?id=39816 Assessment u/s 153A - Carry forward of business loss - 153A return is deemed to be return u/s 139(1) and that restrictive provisions of section 80 do not apply to this case - AO is directed to allow the claim of carry forward of business loss of assessee en-us Mon, 11 Jun 2018 07:32:19 +0530 Sat, 09 Jun 2018 23:22:09 +0530 TaxTMI RSS Generator Section 153A Return Equals Section 139(1) Return; Section 80 Restrictions Not Applicable; Business Loss Carry Forward Allowed. https://www.taxtmi.com/highlights?id=39816 Assessment u/s 153A - Carry forward of business loss - 153A return is deemed to be return u/s 139(1) and that restrictive provisions of section 80 do not apply to this case - AO is directed to allow the claim of carry forward of business loss of assessee Highlights Income Tax Mon, 11 Jun 2018 07:32:19 +0530 https://www.taxtmi.com/highlights?id=39816