https://www.taxtmi.com/caselaws?id=59066 The ITAT Bombay-D allowed the appeal for the asst. yr. 1976-77, permitting the carry forward of a determined loss despite late filing. For the appeal concerning the asst. yr. 1979-80, the ITAT directed the ITO to recompute the income on a cash basis, emphasizing adherence to the assessee's accounting method over mandatory rules like r. 9A. The appeal was treated as allowed for statistical purposes. en-us Tue, 12 Jul 1988 00:00:00 +0530 Thu, 23 Dec 2010 17:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59066 The ITAT Bombay-D allowed the appeal for the asst. yr. 1976-77, permitting the carry forward of a determined loss despite late filing. For the appeal concerning the asst. yr. 1979-80, the ITAT directed the ITO to recompute the income on a cash basis, emphasizing adherence to the assessee's accounting method over mandatory rules like r. 9A. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Tue, 12 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59066