De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
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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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