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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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Deduction u/s 80-IA(4) denied - delay of one minute in filing of the return was due to technical snags in the website of department, and therefore return could not be uploaded. There is only a negligible delay (one minute only) which is due to bonafide reasons as has explained above, therefore, delay in Filling return of income is hereby condoned. - AT