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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Revised return - rectified return was in fact a new return - u/s ...


Court Rules Revised Return as New u/s 139(5) Due to Delay in Original Filing.

February 12, 2013

Case Laws     Income Tax     HC

Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said return in time - HC

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