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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

No doubt, the revised return cannot be taken cognizance of since ...

Case Laws     Income Tax

February 14, 2013

No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT

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