#Section 139(5)
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119 articlesIncome Tax
Income Tax
Assessee’s Valid Claims Shouldn’t Suffer Due to Ignorance/Mistake: ITAT Chennai
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Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
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Income Tax
Claim of capital loss by furnishing of revised return is unsustainable
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Deduction u/s 80G duly allowable even if expense is incurred for CSR
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Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
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Transfer of Renewable Energy Certificate is capital and not taxable as business income
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Income Tax
Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
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Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
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Changes in section 139(4) & 139(5) by Finance Act 2016 not retrospective
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Foreign tax credit against form 67 filed before completion of assessment is duly allowable
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Stay of 80% of demand granted as 20% of disputed tax, interest and penalty already recovered
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Deduction u/s 80IA allowable as form 10CCB was filed before final assessment order
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Claim of enhanced amount of carry forward loss in revised return filed within time permitted u/s 139(5) allowable
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