All HC: AO Must Consider Form 10 u/s 17 Supplied After Limitation But Before Assessment is Completed - 08.12.2023

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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