Defect Rectified Under Section 139(9) Validates Original Return from its filing date

Dalmia Laminators Ltd. Vs ACIT (ITAT Kolkata)

ITAT Kolkata held that when original return filed was defective and such defect is removed u/s. 139(9) of the Income Tax Act, the return filed u/s. 139(1) becomes a valid return from the date when it was originally filed. Accordingly,

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