PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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ITAT held that, in terms of Notification No. 05/2022 dated 29-07-2022, the date of dispatch of the duly signed ITR-V by Speed Post is the relevant date for determining the 30-day e-verification period from electronic transmission of the return. The assessee dispatched ITR-V on 21-08-2023, which falls within 30 days from 24-07-2023, rendering the return deemed to be filed within the due date under s.139(1). Accordingly, ITAT directed CPC to allow the assessee's option for the new tax regime. The assessee's appeal was allowed.
ITAT held that, in terms of Notification No. 05/2022 dated 29-07-2022, the date of dispatch of the duly signed ITR-V by Speed Post is the relevant date for determining the 30-day e-verification period from electronic transmission of the return. The assessee dispatched ITR-V on 21-08-2023, which falls within 30 days from 24-07-2023, rendering the return deemed to be filed within the due date under s.139(1). Accordingly, ITAT directed CPC to allow the assessee's option for the new tax regime. The assessee's appeal was allowed.
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