https://www.taxtmi.com/caselaws?id=386408 The tribunal upheld the CIT(A)'s decision regarding manual submission of Form No.10 for accumulation under section 11(2) of the Act for Assessment Year 2014-15. It found that electronic filing was not mandatory for that year, and the assessee had complied with the requirements for accumulation. Consequently, the tribunal dismissed Revenue's appeal and affirmed the CIT(A)'s order. en-us Wed, 28 Aug 2019 00:00:00 +0530 Fri, 27 Sep 2019 08:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386408 The tribunal upheld the CIT(A)'s decision regarding manual submission of Form No.10 for accumulation under section 11(2) of the Act for Assessment Year 2014-15. It found that electronic filing was not mandatory for that year, and the assessee had complied with the requirements for accumulation. Consequently, the tribunal dismissed Revenue's appeal and affirmed the CIT(A)'s order. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386408