Section 139(8) of the Income Tax Act
Income-tax Act, 2025: s.263
Section 139(8) falls under section 139 of the Income-tax Act, 1961, which corresponds to section 263 (Return of income) of the Income-tax Act, 2025.
Read section 263 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 139(8) is Central Provinces Manganese Ore Co. Ltd. v. CIT (160 ITR 961), cited in 31 of the 27 judgments on BharatTax that turn on this section.
Leading authorities on Section 139(8)
The levy of interest under the Income Tax Act is part of the assessment process and can be challenged in an appeal if the assessee disputes the chargeability of interest itself. However, claims for waiver or reduction of interest cannot be challenged in appeal and must be pursued through revisional jurisdiction.
Commission paid to agents for services rendered is not deductible if the assessee fails to provide evidence that the agents actually procured sale orders or rendered services justifying the commission.
