https://www.taxtmi.com/caselaws?id=289998 The court allowed the appellant's appeals, recognizing the right to carry forward unabsorbed depreciation, investment allowance, and 80J exemption despite the belated filing of returns. The court distinguished these allowances from business losses and emphasized the duty of tax authorities to assist taxpayers in claiming due reliefs. The matter was remanded to the Assessing Officer for reconsideration and appropriate action. en-us Tue, 17 Nov 2015 00:00:00 +0530 Thu, 03 Sep 2020 09:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289998 The court allowed the appellant's appeals, recognizing the right to carry forward unabsorbed depreciation, investment allowance, and 80J exemption despite the belated filing of returns. The court distinguished these allowances from business losses and emphasized the duty of tax authorities to assist taxpayers in claiming due reliefs. The matter was remanded to the Assessing Officer for reconsideration and appropriate action. Case-Laws Income Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289998