Carry forward of loss in case of revised return

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The original return for a company is filed before the due date and is shown as loss at the time of original return .
A revised return is field after the due date and still is shown as loss .
can the company claim the loss or carry forward such loss for the next assessment year !?
Is there a specific provision and applicable case law for this particular case !?
Replies (3)

Yes, the revised return is treated to be filed as on the date of original return.

is there any specific provision which is attracted when such revised return is filed!?
are there any related IT case laws which are similar to such case ?

Revised return required to be filled in accordance with provisions of Section 139(5). 

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