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Sec. 139(5) not applicable if revised ITR is filed pursuant to amalgamation scheme approved by NCLT

May 4, 2019[2019] 105 taxmann.com 28 (Madras)
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INCOME TAX: Section 139(5) is not applicable to cases where revised returns of income have been filed pursuant to approval of scheme of arrangement and amalgamation by NCLT under section 391 of Companies Act, hence, returns filed by assessee-companies beyond time limit prescribed under section 139(5), pursuant to scheme of arrangement and amalgamation approved by NCLT were valid

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