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Income Tax - Highlights / Catch Notes

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Admissibility of claim in revised return u/s. 139(5) - ...

Income Tax

September 12, 2018

Admissibility of claim in revised return u/s. 139(5) - Depreciation on goodwill - When the revised return was filed on time as per section 139(1) and 139(5), in our considered opinion, the ld. CIT(A) has erred in holding that the assessee required any condonation u/s. 119(2)(b).

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