https://www.taxtmi.com/caselaws?id=57637 The Tribunal upheld the decision to deny the carry forward of the shared loss due to late filing of the return, rejecting the appellant's arguments regarding the interpretation of provisions of section 80 of the Income-tax Act, 1961. The Tribunal emphasized that the return was filed after notices under the Act and did not meet the criteria for claiming carry forward of business loss, ultimately dismissing the appeal. en-us Mon, 05 Jan 1998 00:00:00 +0530 Sat, 11 Dec 2010 12:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57637 The Tribunal upheld the decision to deny the carry forward of the shared loss due to late filing of the return, rejecting the appellant's arguments regarding the interpretation of provisions of section 80 of the Income-tax Act, 1961. The Tribunal emphasized that the return was filed after notices under the Act and did not meet the criteria for claiming carry forward of business loss, ultimately dismissing the appeal. Case-Laws Income Tax Mon, 05 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57637