https://www.taxtmi.com/highlights?id=46328 Exemption u/s. 54 - outer limit for the purchase or construction of the new asset 54(2) - it can safely be gathered that the conscious, purposive and intentional providing by the legislature of “date of furnishing the return of income u/s 139” cannot be substituted and narrowed down to Sec.139(1)- time limit provided for filing of the ‘return of income’ will include return u/s 139(4) as well as the revised return u/s 139(5) en-us Tue, 07 May 2019 06:05:41 +0530 Mon, 06 May 2019 13:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46328 Exemption u/s. 54 - outer limit for the purchase or construction of the new asset 54(2) - it can safely be gathered that the conscious, purposive and intentional providing by the legislature of “date of furnishing the return of income u/s 139” cannot be substituted and narrowed down to Sec.139(1)- time limit provided for filing of the ‘return of income’ will include return u/s 139(4) as well as the revised return u/s 139(5) Highlights Income Tax Tue, 07 May 2019 06:05:41 +0530 https://www.taxtmi.com/highlights?id=46328