https://www.taxtmi.com/caselaws?id=795344 Statutory relaxation under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and Notification No. S.O. 2033(E) extended the time for specified appeals until 31 March 2021, with COVID-19 limitation-extension directions applying to judicial and quasi-judicial authorities. The notes state that an appeal filed within that extended period is not delayed and requires no condonation. They also explain that a processing adjustment for impairment provisions or capital-advance provisions is unsustainable where those amounts were already voluntarily disallowed in the return computation. Repeating the adjustment duplicates the disallowance and reduces returned loss twice. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795344 Statutory relaxation under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and Notification No. S.O. 2033(E) extended the time for specified appeals until 31 March 2021, with COVID-19 limitation-extension directions applying to judicial and quasi-judicial authorities. The notes state that an appeal filed within that extended period is not delayed and requires no condonation. They also explain that a processing adjustment for impairment provisions or capital-advance provisions is unsustainable where those amounts were already voluntarily disallowed in the return computation. Repeating the adjustment duplicates the disallowance and reduces returned loss twice. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795344