Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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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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