https://www.taxtmi.com/caselaws?id=59220 The Tribunal partly allowed the appeal, upholding the disallowance of carrying forward the loss as the return was not filed within the prescribed time. However, the disallowance of interest and proportionate insurance premium related to plant and machinery was decided in favor of the assessee, as these issues had already been resolved in the assessee's favor for the previous assessment year and were not contested by the Department. en-us Mon, 02 Sep 2002 00:00:00 +0530 Mon, 27 Dec 2010 12:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59220 The Tribunal partly allowed the appeal, upholding the disallowance of carrying forward the loss as the return was not filed within the prescribed time. However, the disallowance of interest and proportionate insurance premium related to plant and machinery was decided in favor of the assessee, as these issues had already been resolved in the assessee's favor for the previous assessment year and were not contested by the Department. Case-Laws Income Tax Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59220