https://www.taxtmi.com/caselaws?id=460502 The article notes that interim relief may be available where the electronic filing utility prevents submission of a return despite a prima facie claim based on positive gross total income. The claimed deduction was examined with reference to section 80-IE and the Chapter VI-A scheme, and positive gross total income was treated as the relevant threshold for the deduction claim. The software's inability to accept the return was treated as a practical impediment, and the pending constitutional challenge to Rule 12 of the Income-tax Rules supported notice and an interim arrangement. The petitioner was permitted, in the interim, to file a paper return pending final disposal of the writ petition. en-us Fri, 16 Dec 2022 00:00:00 +0530 Tue, 28 Jan 2025 19:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460502 The article notes that interim relief may be available where the electronic filing utility prevents submission of a return despite a prima facie claim based on positive gross total income. The claimed deduction was examined with reference to section 80-IE and the Chapter VI-A scheme, and positive gross total income was treated as the relevant threshold for the deduction claim. The software's inability to accept the return was treated as a practical impediment, and the pending constitutional challenge to Rule 12 of the Income-tax Rules supported notice and an interim arrangement. The petitioner was permitted, in the interim, to file a paper return pending final disposal of the writ petition. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460502