Petitioner Requests Business Loss Carry Forward u/s 72 and Sub-section 3 of Section 115JB for Tax Relief.

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....Carry forward of Business Loss u/s 72 - petitioner claims that in case benefit under Section 72 is granted to the petitioner, then the said benefit should be available to the petitioner in terms of sub-section 3 to Section 115JB of the Act - authorities must consider the request of the petitioner for grant of concession/relief under Section 72.... - HC....