Power to file Revised returns of income pursuant to the scheme ...

NCLT Approves Filing Revised Tax Returns Beyond Limitation Period Under Companies Act Section 391; E-Filing Not Mandatory.

May 8, 2019

Case Laws Income Tax HC

Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives statutory force to enable the assessee to file the revised returns of income beyond limitation u/s 139(5), Circular No. 9 of 2015 issued u/s 119(2)(b) is not applicable and it is not necessary to file revised returns electronically

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Power to file Revised returns of income pursuant to the scheme ...

NCLT Approves Filing Revised Tax Returns Beyond Limitation Period Under Companies Act Section 391; E-Filing Not Mandatory.

May 8, 2019

Case Laws Income Tax HC

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