Filing of Form No.62 for Third Assessment Year is not required to allow Assessee to carry forward Losses: Madras HC [Read Judgment]

The Madras High Court held that the non-filing of prescribed Form No.62 for the third Assessment Year is not required to allow the Assessee to carry forward losses under Section 72A of the Income TaxAct, 1961. The Revenue has filed the appeal under Section 260A of the Act for the assessment year 2006-07 against the […]

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