https://www.taxtmi.com/caselaws?id=151072 The Tribunal upheld the Commissioner's decision to allow the rebate under section 88E, emphasizing that the non-filing of Forms 10DB along with the return was rectified during assessment proceedings and did not invalidate the claim. The Tribunal clarified that the rebate was linked to tax payment, not form submission, and highlighted the change post-2006-07 regarding document filing requirements. The Department's appeal was rejected, affirming the allowance of the rebate for the assessment year 2006-07. en-us Mon, 12 Apr 2010 00:00:00 +0530 Tue, 28 May 2013 16:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151072 The Tribunal upheld the Commissioner's decision to allow the rebate under section 88E, emphasizing that the non-filing of Forms 10DB along with the return was rectified during assessment proceedings and did not invalidate the claim. The Tribunal clarified that the rebate was linked to tax payment, not form submission, and highlighted the change post-2006-07 regarding document filing requirements. The Department's appeal was rejected, affirming the allowance of the rebate for the assessment year 2006-07. Case-Laws Income Tax Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151072