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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Power of AO to extend time for the submission of the audit ...

Income Tax

March 29, 2019

Power of AO to extend time for the submission of the audit report directed u/s 142(2C) - suo motu extension without an application by the assessee - amendment w.e.f effect from 01.04 2008 by the FA, 2008 was intended to remove an ambiguity and is clarificatory in nature - Decision of HC overruled.

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