https://www.taxtmi.com/caselaws?id=393680 Benefit under Form 3-D could not be claimed because the form was not filed before the assessing authority and was produced only after the assessment order, beyond the prescribed two-year period from the end of the assessment year. The Court applied its earlier view and the Division Bench ruling that a statutory form supporting tax relief cannot be accepted after expiry of the limitation period. The Tribunal's rejection of the claim was therefore found to suffer from no infirmity, and the refusal to extend the tax benefit was upheld. en-us Tue, 14 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393680 Benefit under Form 3-D could not be claimed because the form was not filed before the assessing authority and was produced only after the assessment order, beyond the prescribed two-year period from the end of the assessment year. The Court applied its earlier view and the Division Bench ruling that a statutory form supporting tax relief cannot be accepted after expiry of the limitation period. The Tribunal's rejection of the claim was therefore found to suffer from no infirmity, and the refusal to extend the tax benefit was upheld. Case-Laws VAT and Sales Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393680