https://www.taxtmi.com/caselaws?id=380339 Where the e-filing utility for Form ITR-6 did not permit claiming deduction under s.10AA unless losses of an ineligible unit were set off, the HC held that prior to AY 2018-19, profits of an eligible unit for s.10AA had to be computed independently of the ineligible unit, and the assessee was entitled to carry forward losses of the ineligible unit for AY 2017-18. Relying on prior judicial practice of granting relief for software glitches that impede statutory claims, the HC directed the tax authorities to either accept the return manually or modify the software to enable online filing with such carry-forward claim within a stipulated time. en-us Tue, 14 May 2019 00:00:00 +0530 Thu, 01 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380339 Where the e-filing utility for Form ITR-6 did not permit claiming deduction under s.10AA unless losses of an ineligible unit were set off, the HC held that prior to AY 2018-19, profits of an eligible unit for s.10AA had to be computed independently of the ineligible unit, and the assessee was entitled to carry forward losses of the ineligible unit for AY 2017-18. Relying on prior judicial practice of granting relief for software glitches that impede statutory claims, the HC directed the tax authorities to either accept the return manually or modify the software to enable online filing with such carry-forward claim within a stipulated time. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380339