The court held that technical difficulties justified condonation of delay in filing the prescribed form for concessional tax.
The Court held that delay in filing Form 10-IC could not be rejected where the return form itself lacked a functional option field. Substantive compliance with Section 115BAA was found sufficient to ...
Two of TNIE's experts were left unimpressed by a budget that was expected to do a lot of the heavy lifting with the world roiled by troubles headlined with a ca ...
The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs.
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