Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Genuine hardship in delayed revised-return filings is addressed in relation to refunds of tax deducted at source from ex gratia compensation received under the BSNL Voluntary Retirement Scheme. The text states that consistent Tribunal relief for similarly placed retirees, where those decisions had attained finality, required a pragmatic and liberal approach to condonation. It records that rejection of condonation without due consideration of those decisions was quashed, with fresh merits consideration after permitting revised returns.
Genuine hardship in delayed revised-return filings is addressed in relation to refunds of tax deducted at source from ex gratia compensation received under the BSNL Voluntary Retirement Scheme. The text states that consistent Tribunal relief for similarly placed retirees, where those decisions had attained finality, required a pragmatic and liberal approach to condonation. It records that rejection of condonation without due consideration of those decisions was quashed, with fresh merits consideration after permitting revised returns.
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