Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Belated filing of Form 10E did not, by itself, defeat the assessee's claim for tax relief where entitlement was otherwise admissible in law. The Tribunal applied a liberal construction to the filing requirement, treating the delay as a procedural lapse that should not override substantive rights. It held that the claim had to be examined and verified by the AO/CPC once the form was on record. The impugned order was set aside and the matter remanded for verification of Form 10E and grant of relief if found admissible.
Belated filing of Form 10E did not, by itself, defeat the assessee's claim for tax relief where entitlement was otherwise admissible in law. The Tribunal applied a liberal construction to the filing requirement, treating the delay as a procedural lapse that should not override substantive rights. It held that the claim had to be examined and verified by the AO/CPC once the form was on record. The impugned order was set aside and the matter remanded for verification of Form 10E and grant of relief if found admissible.
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