S. 80 : Return for losses-Claim for carry forward of loss- Return filed in old form-Filed revised form after due date-Entitle to carry forward the loss. [S. 139(1), 139 (3)]
CIT v. Zila Sahkari Bank (P.) Ltd (2019) 112 taxmann.com 403/ 269 Taxman 56 (All.)(HC). Editorial : SLP of revenue is dismissed; CIT v. Zila Sahkari Bank (P.) Ltd. (2020) 269 Taxman 55 (SC)