https://www.taxtmi.com/highlights?id=15525 Deduction u/s 54(2) – The date of filing the return u/s.139 of the Act has wide scope - The return can be filed u/s.139(1) or u/s.139(4) of the Act - Both the returns i.e. either filed u/s.139(1) or u/s.139(4) of the Act were legally valid and accepted returns - There was no difference between these two returns (except for charging interest u/s 234B and allowing certain deductions or carrying forward of losses) - AT en-us Mon, 04 Nov 2013 06:49:52 +0530 Mon, 04 Nov 2013 06:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15525 Deduction u/s 54(2) – The date of filing the return u/s.139 of the Act has wide scope - The return can be filed u/s.139(1) or u/s.139(4) of the Act - Both the returns i.e. either filed u/s.139(1) or u/s.139(4) of the Act were legally valid and accepted returns - There was no difference between these two returns (except for charging interest u/s 234B and allowing certain deductions or carrying forward of losses) - AT Highlights Income Tax Mon, 04 Nov 2013 06:49:52 +0530 https://www.taxtmi.com/highlights?id=15525