https://www.taxtmi.com/highlights?id=65759 Set off of brought forward loss - Removal of defects in the original return - determination of date of filing of ITR - Once the defects in the original return of income have been removed, then it would relate back to the original date of filing of return of income, which was within the prescribed time and therefore the benefits of filing the return of income u/s. 139(1) of the Act shall follow. - AT en-us Thu, 22 Sep 2022 10:40:11 +0530 Thu, 22 Sep 2022 10:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65759 Set off of brought forward loss - Removal of defects in the original return - determination of date of filing of ITR - Once the defects in the original return of income have been removed, then it would relate back to the original date of filing of return of income, which was within the prescribed time and therefore the benefits of filing the return of income u/s. 139(1) of the Act shall follow. - AT Highlights Income Tax Thu, 22 Sep 2022 10:40:11 +0530 https://www.taxtmi.com/highlights?id=65759