Business loss on giving effect to ITAT’s order to be carried forward even if no claim raised in subsequent ITRs

INCOME TAX: Where business loss was arrived at by Assessing Officer while giving effect to order of Tribunal, said loss could be carried forward and benefit of set off against business income in subsequent assessment years could be allowed to assessee even in absence of such claim in return of income

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000188675/business-loss-on-giving-effect-to-itat’s-order-to-be-carried-forward-even-if-no-claim-raised-in-subsequent-itrs.aspx