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    <title>2021 (1) TMI 136 - MADRAS HIGH COURT</title>
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    <description>The court upheld the assessing officer&#039;s decision to deny additional time for filing &#039;C&#039; Form declarations but noted the failure to address the petitioner&#039;s request for a lower tax rate on capital goods without declarations. The court directed the petitioner to present this argument to the officer for consideration within two weeks. The writ petitions were disposed of in line with the court&#039;s directives, with connected miscellaneous petitions closed and no costs awarded.</description>
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    <pubDate>Mon, 23 Nov 2020 00:00:00 +0530</pubDate>
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      <description>The court upheld the assessing officer&#039;s decision to deny additional time for filing &#039;C&#039; Form declarations but noted the failure to address the petitioner&#039;s request for a lower tax rate on capital goods without declarations. The court directed the petitioner to present this argument to the officer for consideration within two weeks. The writ petitions were disposed of in line with the court&#039;s directives, with connected miscellaneous petitions closed and no costs awarded.</description>
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