Validity of revised return - delay in filing ROI - It is a ...

Revised income return validity upheld; filing deadline extended to next working day if it falls on a holiday.

September 19, 2018

Case Laws Income Tax AT

Validity of revised return - delay in filing ROI - It is a settled position of law through various judicial pronouncements and section 10 of General Clauses Act and also by Board’s Circular that if the last day of filing of return happens to be a holiday, the return can be filed on next working day.

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Validity of revised return - delay in filing ROI - It is a ...

Revised income return validity upheld; filing deadline extended to next working day if it falls on a holiday.

September 19, 2018

Case Laws Income Tax AT

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