Requirement in S. 10B(8) to file the declaration before due date of filing the return is mandatory and not directory: Supreme Court in Wirpo
In Principal Commissioner of Income Tax-III, Bangalore Versus M/s Wipro Limited CIVIL APPEAL NO. 1449 OF 2022 the Supreme Court has held that for claiming...
A revised return u/s 139(5) can be filed only in a case where there is an omission or a wrong statement but not for withdrawing a claim: Supreme Court in Wipro
The Supreme Court has held in Principal Commissioner of Income Tax-III, Bangalore Versus M/s Wipro Limited CIVIL APPEAL NO. 1449 OF 2022 that an assessee...