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24.TNSTC Villupuram Limited https://www.mhc.tn.gov.in/judis ( Uploaded on: 31/12/2025 05:34:50 pm ) T.C.(A) Nos.154 of 2012 etc. batch In T.C.(A).No. 881 of 2013 relating to AY 2003-04, the following ques-

tions had been admitted on 01.09.2014:-

“1.Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the claim of the assessee for set off of brought forward losses for the assessment years 1983-84 to 1993 – 94 for the amalga- mating company which was not originally claimed in the return of income field against profits for the assess- ment year 2003 -04 but on the basis of the revised com- putation were claimed which was not accompanied by valid revised return as per Sec.139(5) is to be allowed?