https://www.taxtmi.com/caselaws?id=423899 The Tribunal upheld the decision that the assessee cannot carry forward the short-term capital loss claimed in the return filed under section 153A as it was not included in the return filed under section 139(1). The appeal was dismissed, and the order was pronounced on 14/06/2022. en-us Tue, 14 Jun 2022 00:00:00 +0530 Thu, 16 Jun 2022 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423899 The Tribunal upheld the decision that the assessee cannot carry forward the short-term capital loss claimed in the return filed under section 153A as it was not included in the return filed under section 139(1). The appeal was dismissed, and the order was pronounced on 14/06/2022. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423899