#Section 139(5)
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114 articlesIncome Tax
Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax
Income Tax
Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
Income Tax
Income Tax
Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
Income Tax
Income Tax
Changes in section 139(4) & 139(5) by Finance Act 2016 not retrospective
Income Tax
Income Tax
Foreign tax credit against form 67 filed before completion of assessment is duly allowable
Income Tax
Income Tax
Stay of 80% of demand granted as 20% of disputed tax, interest and penalty already recovered
Income Tax
Income Tax
Deduction u/s 80IA allowable as form 10CCB was filed before final assessment order
Income Tax
Income Tax
Claim of enhanced amount of carry forward loss in revised return filed within time permitted u/s 139(5) allowable
Income Tax
Income Tax
No penalty if Assessee revises return before completion of Assessment & correct Bonafide mistake
Income Tax
Income Tax
Income Tax return filed belatedly cannot be revised under section 139(5)
Income Tax
Income Tax
CPC must rectify mistake apparent from records despite non-filing of revised Return
Income Tax
Income Tax
We can still file Income Tax Return for FY 2021-22 (AY 2022-23)
Income Tax
Income Tax
Revised return of income cannot be filed to withdraw the claim: SC
Income Tax
Income Tax
