https://www.taxtmi.com/caselaws?id=18202 An application for extension of time to bring export proceeds into India under section 80HHC(2)(a) was stated to remain maintainable even if filed after expiry of the six-month statutory period, because the Supreme Court had already upheld post-period applications as valid. On that basis, the Commissioner's refusal to entertain the request solely for lateness could not stand, and the rejection order was set aside. The matter was directed to be reconsidered afresh in accordance with law and in light of the Supreme Court ruling. en-us Wed, 17 Jan 1996 00:00:00 +0530 Tue, 29 Sep 2009 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18202 An application for extension of time to bring export proceeds into India under section 80HHC(2)(a) was stated to remain maintainable even if filed after expiry of the six-month statutory period, because the Supreme Court had already upheld post-period applications as valid. On that basis, the Commissioner's refusal to entertain the request solely for lateness could not stand, and the rejection order was set aside. The matter was directed to be reconsidered afresh in accordance with law and in light of the Supreme Court ruling. Case-Laws Income Tax Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18202