https://www.taxtmi.com/highlights?id=97745 Supreme Court suo motu orders excluded 15 March 2020-28 February 2022 from limitation computation, so any balance limitation remaining on 15 March 2020 must be added to 1 March 2022 and becomes available from that date. Applying that principle to Section 95 applications where limitation expired during the excluded period, the balance period was calculated as of 15 March 2020 and added to 1 March 2022; applications falling within the recalculated periods are not time barred. Orders dismissing those applications as barred were set aside and the matters remitted for fresh consideration. en-us Mon, 16 Mar 2026 08:42:22 +0530 Mon, 16 Mar 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97745 Supreme Court suo motu orders excluded 15 March 2020-28 February 2022 from limitation computation, so any balance limitation remaining on 15 March 2020 must be added to 1 March 2022 and becomes available from that date. Applying that principle to Section 95 applications where limitation expired during the excluded period, the balance period was calculated as of 15 March 2020 and added to 1 March 2022; applications falling within the recalculated periods are not time barred. Orders dismissing those applications as barred were set aside and the matters remitted for fresh consideration. Highlights IBC Mon, 16 Mar 2026 08:42:22 +0530 https://www.taxtmi.com/highlights?id=97745