Supreme Court: Foreign Judgment Unenforceable in India Without Fair Opportunity to Defend  ||  Supreme Court: High Court Cannot Decide Appeal Pending Before Statutory Authority Due to Delay  ||  Supreme Court: SDO Lacks Authority to Change Land Classification under UP Zamindari Abolition Act  ||  Supreme Court: Man Not Liable For Maintenance if DNA Test Proves He is Not the Child’s Father  ||  SC: Prison Must Not Dilute Rights of Disabled Inmates; Oversight Given to High-Powered Panel  ||  Delhi High Court: Judges Would Have to Recuse if Children as Central Govt Counsel is Treated as Bias  ||  Delhi HC: Fresh Tenders Allowed Despite Existing Contracts; Anticipatory Grievances Not Entertained  ||  Delhi High Court: Judges Cannot Respond Publicly; Criticism Must Be Responsible and Evidence-Based  ||  J&K&L High Court: IO Not Bound By FIR; Can Modify Offences in Final Chargesheet U/S 173 CrPC  ||  Supreme Court: Brief Service Breaks Do Not Bar Ad Hoc Employees From Regularisation    

All HC: AO Must Consider Form 10 u/s 17 Supplied After Limitation But Before Assessment is Completed - (08 Dec 2023)

DIRECT TAXATION

Allahabad High Court has held that in a case, where Form-10 under Rule 7 of Income-Tax Rules is filed late but is filed before the Assessing Officer (AO) completes the assessment, benefit of Section 11(2) of the Act shall be available to the assessee.

Tags : ALLAHABAD HIGH COURT   ASSESSING OFFICER   FORM-10   LIMITATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved