https://www.taxtmi.com/article/detailed?id=8810 Deficiencies in E ITR interfaces that prevent taxpayers from making legally available claims (such as set off of business losses against capital gains) should not extinguish those claims. The Bombay High Court authorised filing a paper return in addition to the electronic return to enable consideration of such claims and suggested representation to the CBDT for guidance. The article recommends that ITR forms include flexible annexures for explanations and additional claims, and that assessors be empowered to consider such supplementary submissions to avoid undue forfeiture of substantive tax rights. en-us Wed, 06 Nov 2019 08:29:12 +0530 Wed, 06 Nov 2019 08:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8810 Deficiencies in E ITR interfaces that prevent taxpayers from making legally available claims (such as set off of business losses against capital gains) should not extinguish those claims. The Bombay High Court authorised filing a paper return in addition to the electronic return to enable consideration of such claims and suggested representation to the CBDT for guidance. The article recommends that ITR forms include flexible annexures for explanations and additional claims, and that assessors be empowered to consider such supplementary submissions to avoid undue forfeiture of substantive tax rights. Articles Income Tax Wed, 06 Nov 2019 08:29:12 +0530 https://www.taxtmi.com/article/detailed?id=8810