Court Rules in Favor of Assessee on Revised Tax Return Filed Post-Amalgamation u/ss 139(5) and 148.

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....Revised return filed after expiry of one year - voluntary revised return u/s 139(5) or return filed in pursuance of notice u/s 148 - Revised return after approval of composite scheme of amalgamation by the High Court - Decided in favor of assessee.... - HC....