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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Claim of depreciation at higher rate - failure to file return of ...


Higher Depreciation Claim Allowed: Late Tax Return Filed Within Extended Deadline of Section 139(4.

November 19, 2019

Case Laws     Income Tax     HC

Claim of depreciation at higher rate - failure to file return of income (ITR) within the time limit prescribed u/s 139(1) - since the return was filing within the extended period of time provided u/s 139(4), claim allowed.

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