https://www.taxtmi.com/caselaws?id=307259 The Appellate Tribunal at Jaipur ITAT dismissed the Department's appeals regarding trading additions for asst. yrs. 1984-85 and 1985-86. The Tribunal allowed the assessee's appeal for asst. yr. 1986-87 in part, specifically permitting the carry forward of loss to the succeeding year. The Tribunal considered the maintenance of regular books of accounts and the late filing of the return due to the unit being taken over by the Government. The disallowance of telephone expenses was dismissed as the authorized representative did not press the ground. en-us Wed, 09 Sep 1998 00:00:00 +0530 Thu, 30 Mar 2023 17:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307259 The Appellate Tribunal at Jaipur ITAT dismissed the Department's appeals regarding trading additions for asst. yrs. 1984-85 and 1985-86. The Tribunal allowed the assessee's appeal for asst. yr. 1986-87 in part, specifically permitting the carry forward of loss to the succeeding year. The Tribunal considered the maintenance of regular books of accounts and the late filing of the return due to the unit being taken over by the Government. The disallowance of telephone expenses was dismissed as the authorized representative did not press the ground. Case-Laws Income Tax Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307259