Rectification u/s 154 - Exemption/deduction u/s 10B denied - ...

Income Tax

August 6, 2021

Rectification u/s 154 - Exemption/deduction u/s 10B denied - returns was filed beyond the period of limitation - Even if the intimation dated 28.03.2008 was despatched on the said date after it was signed in all likelihood, it could not have been received by the petitioner on 31.03.2008 to file a revised returns in time. Therefore, the petitioner was entitled for rectification under Section 154 of the IT Act, 1961. - HC

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Rectification u/s 154 - Exemption/deduction u/s 10B denied - ...

Income Tax

August 6, 2021

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