Revised return filed beyond the permissible date - Set off of ...

Case Laws Income Tax

October 28, 2015

Revised return filed beyond the permissible date - Set off of brought forward business loss and unabsorbed depreciation of amalgamating company - revised return reflecting the consolidated results of the amalgamated entity was filed beyond the permissible time limit u/s 139(5) - This is due to the fact of delayed passing of the order of the High Court approving the scheme of merger - benefit of carry forward of loss allowed - AT

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Revised return filed beyond the permissible date - Set off of ...

Case Laws Income Tax

October 28, 2015

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