https://www.taxtmi.com/caselaws?id=788056 The note addresses two tax issues: entitlement to relief for salary arrears under statutory relief provisions despite non-filing of Form 10E, clarifying that substantive entitlement and available computation will justify grant of relief notwithstanding procedural omission; and the handling of a claimed discrepancy between Form 26AS and declared salary, directing verification of Form 26AS and supporting documents and remitting the matter to the assessing officer for fresh adjudication after affording the assessee a reasonable opportunity of hearing. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788056 The note addresses two tax issues: entitlement to relief for salary arrears under statutory relief provisions despite non-filing of Form 10E, clarifying that substantive entitlement and available computation will justify grant of relief notwithstanding procedural omission; and the handling of a claimed discrepancy between Form 26AS and declared salary, directing verification of Form 26AS and supporting documents and remitting the matter to the assessing officer for fresh adjudication after affording the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788056