Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
The timely return-filing requirement under amended section 80AC was treated as procedural in its first year for a deduction under section 80JJAA, permitting a lenient approach to belated filing where the deduction was otherwise admissible. The audit report and the report supporting the claim had been uploaded before the return-filing due date. The approach was confined to the first year and was not to serve as a precedent for other years. Entitlement remained subject to examination of the statutory conditions, including admissibility for three consecutive assessment years.
The timely return-filing requirement under amended section 80AC was treated as procedural in its first year for a deduction under section 80JJAA, permitting a lenient approach to belated filing where the deduction was otherwise admissible. The audit report and the report supporting the claim had been uploaded before the return-filing due date. The approach was confined to the first year and was not to serve as a precedent for other years. Entitlement remained subject to examination of the statutory conditions, including admissibility for three consecutive assessment years.
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