https://www.taxtmi.com/caselaws?id=434231 The Appellate Tribunal allowed the appeal for statistical purposes, emphasizing the importance of considering Form 27C submissions even if delayed, to avoid unjust penalties for non-compliance with TCS provisions. The Tribunal referenced relevant case law and stressed procedural fairness, providing relief to the assessee and highlighting the necessity of a balanced approach in tax liability determinations. en-us Wed, 15 Feb 2023 00:00:00 +0530 Sun, 19 Feb 2023 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434231 The Appellate Tribunal allowed the appeal for statistical purposes, emphasizing the importance of considering Form 27C submissions even if delayed, to avoid unjust penalties for non-compliance with TCS provisions. The Tribunal referenced relevant case law and stressed procedural fairness, providing relief to the assessee and highlighting the necessity of a balanced approach in tax liability determinations. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434231