https://www.taxtmi.com/caselaws?id=438091 The High Court of Calcutta allowed the application for condonation of delay in filing the appeal, condoning a delay of 202 days. The appeal was accepted for further proceedings. Regarding the acceptance of Form C declaration for concessional tax rate, the Court held that the appellate authority can receive the declaration even at the appellate stage. The assessing officer was directed to accept and verify the Form C declaration within 30 days. The appeal was allowed, the writ petition order was set aside, and the matter was remanded for further action by the assessing officer. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 22 May 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438091 The High Court of Calcutta allowed the application for condonation of delay in filing the appeal, condoning a delay of 202 days. The appeal was accepted for further proceedings. Regarding the acceptance of Form C declaration for concessional tax rate, the Court held that the appellate authority can receive the declaration even at the appellate stage. The assessing officer was directed to accept and verify the Form C declaration within 30 days. The appeal was allowed, the writ petition order was set aside, and the matter was remanded for further action by the assessing officer. Case-Laws VAT and Sales Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438091