#Section 139(4)
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90 articlesIncome Tax

Income Tax
How to file Belated Income Tax Return after due date
Income Tax

Income Tax
Foreign Tax Credit claim vis-à-vis furnishing of Certificate or Statement along with Form No. 67 to be verified
Income Tax

Income Tax
Assessee failed to Submit details: ITAT Restores Section 54F Deduction Matter
Income Tax

Income Tax
Section 54F Exemption Eligibility on New House Purchase Investment within belated return due date
Income Tax

Income Tax
Adjustment u/s 143(1)(a) by disallowing exemption u/s 11 without prior intimation is unjustified
Income Tax

Income Tax
Changes in section 139(4) & 139(5) by Finance Act 2016 not retrospective
Income Tax

Income Tax
Denial of exemption u/s 11 justified as audit report in Form 10B filed beyond specified date
Income Tax

Income Tax
Charging tax on entire gross receipts without deducting expenditure is unjustifiable
Income Tax

Income Tax
ITAT’s Powers to Admit Claim Otherwise than by Revised Return
Income Tax

Income Tax
Filing of Form No. 67 is a procedural directory requirement in nature
Income Tax

Income Tax
Capital gain exemption u/s 54 not deniable as investment made within time limit specified u/s 139(4)
Income Tax

Income Tax
Income Tax return filed belatedly cannot be revised under section 139(5)
Income Tax

Income Tax
Section 271AAB penalty upheld on Income Tax return filed belated
Income Tax

Income Tax
