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COMMISSIONER OF INCOME-TAX versus DOGAR TOOLS (PVT.) LTD


The forwarding of the return of loss and the avoidance of loss can be forwarded to the filing of returns under section 139 (4) for the year 1985, and the Income Tax Act, 1961, of the Indian Income Tax Act, 1961. Sections 80 and 139 can be avoided.

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