https://www.taxtmi.com/caselaws?id=785657 Deduction under tax incentive was contested on the ground of a defective statutory form. The adjudicator found the defect in the initially submitted form to be curable and accepted that a properly signed alternative form was filed with no material difference that could cause prejudice to revenue, applying precedent on substantial compliance. Consequently the claim for the deduction was held compliant and the assessing authoritys disallowance was set aside, resulting in dismissal of the Revenues appeal and preservation of the deduction claim. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785657 Deduction under tax incentive was contested on the ground of a defective statutory form. The adjudicator found the defect in the initially submitted form to be curable and accepted that a properly signed alternative form was filed with no material difference that could cause prejudice to revenue, applying precedent on substantial compliance. Consequently the claim for the deduction was held compliant and the assessing authoritys disallowance was set aside, resulting in dismissal of the Revenues appeal and preservation of the deduction claim. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785657