Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Deduction for additional employee cost could not be denied merely because Form No. 10DA was uploaded after the due date, where the assessee had obtained the form in time, attempted upload before the deadline, and the delay arose from technical glitches in the e-filing portal. The form was already on record before the return of income was filed and was available when the return was processed, so the Tribunal followed co-ordinate Bench rulings and directed the Assessing Officer to admit the form and allow the deduction in accordance with law. The Department's objection based on a later rejection under section 119(2)(b) was not accepted.
Deduction for additional employee cost could not be denied merely because Form No. 10DA was uploaded after the due date, where the assessee had obtained the form in time, attempted upload before the deadline, and the delay arose from technical glitches in the e-filing portal. The form was already on record before the return of income was filed and was available when the return was processed, so the Tribunal followed co-ordinate Bench rulings and directed the Assessing Officer to admit the form and allow the deduction in accordance with law. The Department's objection based on a later rejection under section 119(2)(b) was not accepted.
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