Furnishing of return is complete for the purposes of Section 234A & 139, moment it is uploaded
February 13, 2023
Income Tax, ITAT
Furnishing of return is complete for the purposes of Section 234A and Section 139 of the Act, the moment it is put in the course of transmission by way of uploading – ITAT ABCAUS Case Law Citation:ABCAUS 3660 (2023) (02) ITAT In the instant case, the assessee had …