Cost of improvement - Exemption u/s 54 / 54EC - Even if a return ...
Filing Late u/s 139(4) Doesn't Fix Missed Deadline for Exemptions u/ss 54 & 54EC. Timely Filing Crucial.
January 14, 2014
Case Laws Income Tax AT
Cost of improvement - Exemption u/s 54 / 54EC - Even if a return is filed in terms of sub-section (4) of section 139 that would not dilute the infraction in not furnishing the return in due time as prescribed under sub-section (1) of section 139 - AT
View Source