Admissibility of claim in revised return u/s. 139(5) - ...
Taxpayer's Timely Revised Return: Depreciation on Goodwill Claim Valid u/s 139(5), No Condonation Needed.
September 12, 2018
Case Laws Income Tax AT
Admissibility of claim in revised return u/s. 139(5) - Depreciation on goodwill - When the revised return was filed on time as per section 139(1) and 139(5), in our considered opinion, the ld. CIT(A) has erred in holding that the assessee required any condonation u/s. 119(2)(b).
View Source