Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
Page of 4813
Press 'Enter' after typing page number.
2621 to 2640 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
ITAT allowed the assessee's appeal, holding that despite initial technical difficulties in filing Form 10IE before the standard return deadline, the assessee substantially complied with statutory requirements. The tribunal recognized the extended filing period granted by CBDT and confirmed that the form was submitted before return processing. The technical glitch on the income tax portal was deemed insufficient grounds to deny tax benefit under section 115BAC, thereby granting relief to the assessee based on procedural fairness and substantive compliance with tax regulations.
ITAT allowed the assessee's appeal, holding that despite initial technical difficulties in filing Form 10IE before the standard return deadline, the assessee substantially complied with statutory requirements. The tribunal recognized the extended filing period granted by CBDT and confirmed that the form was submitted before return processing. The technical glitch on the income tax portal was deemed insufficient grounds to deny tax benefit under section 115BAC, thereby granting relief to the assessee based on procedural fairness and substantive compliance with tax regulations.
Note: It is a system-generated summary and is for quick reference only.