COMMISSIONER OF INCOME-TAX versus GUNAVATHY DHARMASY
Return of loss, if the effect of amending section 80 under the Tax Laws (Amendment) Act 1984 is applicable, with no refund or ITO accession not deposited within the period allowed under section 139 (1). The allowed extension period is not allowed. Losses forward the Indian Income Tax Act, 1961, Section 80 [as amended by the Indian Tax Laws (Amendment) Act 1984, 139 (1)].
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