Filing of Form No. 62 by Amalgamated Co. is not mandatory to claim benefit of carry forward and set off of losses

INCOME TAX : In order to claim benefit of set-off of losses under section 72A, condition of filing Form No. 62 is only directory and non-compliance thereof would not disentitle assessee to claim carry forward losses to be set off against profits of companyINCOME TAX : In order to claim benefit of set-off of losses under section 72A, condition of filing Form No. 62 is only directory and non-compliance thereof would not disentitle assessee to claim carry forward losses to be set off against profits of companywww.taxmann.com Latest Case LawsRead More

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