Search Results for Tag : carry forward

Notifications & Circulars

Carry Forward of un-availed Cenvat Credit in respect of assignment of right to use any natural resource under GST(14.06.2017)

Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a Financial Year, on the onetime charges payable in full upfront or in installmen.....

Tags : Cenvat Credit, Un-availed, Carry Forward, GST

Un-utilised FPI limits in government securities to be carried forward(29.03.2016)

The Central Government has allowed long term limits in government securities left un-utilised by FPIs to be carried onward to the subsequent tranche f.....

Tags : fpi, government security, limits, carry forward

Judgments

Once the defects in the return filed under Section 139(1) of IT Act are removed within the time permitted, the same would relate back to the original date of filing of the return(15.09.2022)

The assessee is an individual who filed his original return of income for the A.Y. 2017-18 declaring total income of Rs.11,43,530. The assessee had re.....

Tags : Carry forward, Losses, Benefit