https://www.taxtmi.com/caselaws?id=772778 Bona fide technical difficulty in e-filing may justify consideration of a claim for carry forward of current year business loss even where the return was filed marginally late, and the matter should be verified on merits rather than rejected on a purely procedural basis. The tax credit claimed from Form 26AS also requires factual verification against the return and the income assessable for the year, with consequential credit to follow if the mismatch is confirmed. Both issues were remitted for verification and decision according to law, with relief granted only for statistical purposes. en-us Fri, 23 May 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772778 Bona fide technical difficulty in e-filing may justify consideration of a claim for carry forward of current year business loss even where the return was filed marginally late, and the matter should be verified on merits rather than rejected on a purely procedural basis. The tax credit claimed from Form 26AS also requires factual verification against the return and the income assessable for the year, with consequential credit to follow if the mismatch is confirmed. Both issues were remitted for verification and decision according to law, with relief granted only for statistical purposes. Case-Laws Income Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772778