Rectification Order Allows Carry Forward of Capital Losses Despite No Positive Income Change in Revised Returns u/s 154.

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....Rectification order u/s 154 - claim of long term capital loss - the returns filed u/s 139(5) and claim made therein in the revise return, which has no effect on the positive total income as reflected in the return filed under section 139(1), should be allowed to be carried forward and set off.....