https://www.taxtmi.com/caselaws?id=456382 The SC granted leave in a civil appeal concerning the Assessment Year 1990-1991, where the appellant, a Public Sector Company, sought benefits under Section 43B of the Income Tax Act, 1961. The appellant's failure to produce a Chartered Accountant certificate as per Section 288 was pivotal. The SC directed the appellant to submit the certificate to the Assessing Officer within four weeks. The Assessing Officer must then evaluate the certificate and decide per the law. The appeal was disposed of with no order as to costs, underscoring the necessity of procedural compliance for tax claims. en-us Wed, 12 Sep 2012 00:00:00 +0530 Mon, 22 Jul 2024 14:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456382 The SC granted leave in a civil appeal concerning the Assessment Year 1990-1991, where the appellant, a Public Sector Company, sought benefits under Section 43B of the Income Tax Act, 1961. The appellant's failure to produce a Chartered Accountant certificate as per Section 288 was pivotal. The SC directed the appellant to submit the certificate to the Assessing Officer within four weeks. The Assessing Officer must then evaluate the certificate and decide per the law. The appeal was disposed of with no order as to costs, underscoring the necessity of procedural compliance for tax claims. Case-Laws Income Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456382