12 August 2024


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ITAT: Short Term Capital cannot be carried forward as it has not been claimed through a Return filed - 21.06.2022

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that short term capital cannot be carried forward as it has not been claimed through a return filed under Section 139(3) of Income-Tax Act, 1961.

Tags : ITAT Short Term Capital Income-Tax Act

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