https://www.taxtmi.com/caselaws?id=432566 The Tribunal partly allowed the appeal, upholding the non-allowance of brought forward losses due to late filing of returns but directing the exclusion of the principal portion of the loan waived from the total income. Other issues were either considered general or consequential and did not necessitate separate adjudication. en-us Mon, 21 Nov 2022 00:00:00 +0530 Sun, 08 Jan 2023 21:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432566 The Tribunal partly allowed the appeal, upholding the non-allowance of brought forward losses due to late filing of returns but directing the exclusion of the principal portion of the loan waived from the total income. Other issues were either considered general or consequential and did not necessitate separate adjudication. Case-Laws Income Tax Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432566