Section 153A Return Equals Section 139(1) Return; Section 80 Restrictions Not Applicable; Business Loss Carry Forward Allowed.

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....Assessment u/s 153A - Carry forward of business loss - 153A return is deemed to be return u/s 139(1) and that restrictive provisions of section 80 do not apply to this case - AO is directed to allow the claim of carry forward of business loss of assessee....