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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Extension of time for filing of the income tax return rejected ...

Case Laws     Income Tax

March 20, 2018

Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor - The assertions made to justify extension of time have to be proved and established - Assessee failed to prove - benefit u/s 80IB cannot be claimed so - HC

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