Case Law Details
Case Name : PCIT Vs M/s. Lotte India Corporation Ltd (Madras High Court)
Related Assessment Year : 2006-07
Courts :
All High Courts Madras High Court
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PCIT Vs M/s. Lotte India Corporation Ltd (Madras High Court)
The issue under consideration is whether the non-filing of prescribed Form No.62 for the third Assessment Year is restrict the Assessee to carry forward losses under Section 72A of the Income TaxAct, 1961?
The relevant provisions of Section 72A read with Rule 9C are very clear in this regard. These provisions clearly stipulate that after the merger, within four years, the amalgamated company shou
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