Assessee Can Carry Forward Long-Term Capital Loss with Revised Tax Return u/ss 74 and 80 of Income Tax Act.

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....Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive income and hence, subsequent revised return is valid return also and therefore the assessee is entitled to carry forward of 'long-term capital loss' .... - AT....