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Validity of revised return - delay in filing ROI - It is a settled position of law through various judicial...
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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Validity of revised return - delay in filing ROI - It is a ...

Case Laws     Income Tax

September 19, 2018

Validity of revised return - delay in filing ROI - It is a settled position of law through various judicial pronouncements and section 10 of General Clauses Act and also by Board’s Circular that if the last day of filing of return happens to be a holiday, the return can be filed on next working day.

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