Income Tax Act, 1961 with Section 139(5)

Supreme Court Upholds Time Limit for Revised Income Tax Returns: Shriram Investments vs. Commissioner of Income Tax (2024)

/ Income Tax Act, 1961, Income Tax Act, 1961 with Section 139(5), Income Tax Act, 1961 with Section 254, Supreme Court Judgments, Tax Assessment, Tax Law Precedents

Supreme Court Upholds Time Limit for Revised Income Tax Returns: Shriram Investments vs. Commissioner of Income Tax (2024) Date of the Judgment: October 4, 2024 Citation: 2024 INSC 760 Judges: Abhay S. Oka, J., Augustine George Masih, J. Can an assessing officer consider a claim made in a revised income tax return if that return […]

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Supreme Court Allows Revised Income Tax Returns Post-Amalgamation: Dalmia Power Ltd. vs. ACIT (2019)

/ Companies Act, 2013, Companies Act, 2013 with Section 230, Company Amalgamation, Income Tax Act, 1961, Income Tax Act, 1961 with Section 119(2)(b), Income Tax Act, 1961 with Section 139(5), Income Tax Act, 1961 with Section 170(1), Indu Malhotra, Judges, Uday Umesh Lalit

Supreme Court Allows Revised Income Tax Returns Post-Amalgamation: Dalmia Power Ltd. vs. ACIT (2019) LEGAL ISSUE: Whether revised income tax returns can be filed after the statutory deadline due to company amalgamation proceedings. CASE TYPE: Income Tax Law Case Name: M/S Dalmia Power Limited & Anr. vs. The Assistant Commissioner of Income Tax Circle 1,

Supreme Court Allows Revised Income Tax Returns Post-Amalgamation: Dalmia Power Ltd. vs. ACIT (2019) Read Post »

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