https://www.taxtmi.com/caselaws?id=460502 Electronic filing barriers may warrant interim permission to submit a paper income-tax return where a prima facie Chapter VI-A deduction claim depends on positive gross total income. The claimed deduction was considered under the statutory scheme applicable to such deductions, including section 80-IE, with positive gross total income treated as the relevant threshold. Where the return-filing utility rejected the return because of its programming, the practical impediment supported interim protection. A constitutional challenge to Rule 12 of the Income-tax Rules further supported notice and an interim arrangement pending determination 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 Electronic filing barriers may warrant interim permission to submit a paper income-tax return where a prima facie Chapter VI-A deduction claim depends on positive gross total income. The claimed deduction was considered under the statutory scheme applicable to such deductions, including section 80-IE, with positive gross total income treated as the relevant threshold. Where the return-filing utility rejected the return because of its programming, the practical impediment supported interim protection. A constitutional challenge to Rule 12 of the Income-tax Rules further supported notice and an interim arrangement pending determination of the writ petition. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460502