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
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