https://www.taxtmi.com/caselaws?id=778170 HC held the payment reflected on 01.10.2021 is to be treated as made on 30.09.2021, entitling the petitioner to benefits under the VSV Act. Respondent is directed to issue Form 5. The court relied on a prior HC decision and observed that a one-day delay caused by system error at quarter-end, not attributable to the petitioner, should not forfeit scheme benefits. Writ allowed in terms prayed; writ disposed; no order as to costs. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 11 Sep 2025 20:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778170 HC held the payment reflected on 01.10.2021 is to be treated as made on 30.09.2021, entitling the petitioner to benefits under the VSV Act. Respondent is directed to issue Form 5. The court relied on a prior HC decision and observed that a one-day delay caused by system error at quarter-end, not attributable to the petitioner, should not forfeit scheme benefits. Writ allowed in terms prayed; writ disposed; no order as to costs. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778170