https://www.taxtmi.com/caselaws?id=39261 The court upheld the decision disallowing the carry forward and set off of losses, directing the parties to bear their respective costs. The judgment emphasizes the importance of presenting evidence and raising specific challenges to factual findings in tax cases to effectively contest the conclusions of the Tribunal. en-us Thu, 30 Oct 1975 00:00:00 +0530 Wed, 14 Apr 2010 11:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39261 The court upheld the decision disallowing the carry forward and set off of losses, directing the parties to bear their respective costs. The judgment emphasizes the importance of presenting evidence and raising specific challenges to factual findings in tax cases to effectively contest the conclusions of the Tribunal. Case-Laws Income Tax Thu, 30 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39261