Timely disposal of extension applications required to prevent loss of interest on estate duty returns. Timely disposal of applications for extension of time to file estate duty returns is required because interest for late submission arises only when an extension is granted at the accountable person's request; delays in deciding such applications can cause avoidable loss of interest revenue, and Assistant Controllers of Estate Duty must act promptly and ensure strict compliance with prior instructions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Timely disposal of extension applications required to prevent loss of interest on estate duty returns.
Timely disposal of applications for extension of time to file estate duty returns is required because interest for late submission arises only when an extension is granted at the accountable person's request; delays in deciding such applications can cause avoidable loss of interest revenue, and Assistant Controllers of Estate Duty must act promptly and ensure strict compliance with prior instructions.
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