S. 119: Central Board of Direct Taxes-Circular-Condonation of delay in filing revised return-Order refusing to condone the delay was set aside, and the delay in filing the revised return was condoned.[S. 11, 139, Art. 226]
S. 119: Central Board of Direct Taxes-Circular-Condonation of delay in filing revised return-Order refusing to condone the delay was set aside, and the delay in filing the revised return was condoned.[S. 11, 139, Art. 226]
S. 119: Central Board of Direct Taxes-Circular-Condonation of delay in filing Form 10-Order passed by Commissioner (E) was set aside, and the delay in filing Form 10 was condoned.[S.11, 12A, Art. 226]
S. 119 : Central Board of Direct Taxes-Circular-Condonation of delay-Delay of 496 days in filing Form No. 10CCB-Genuine difficulties faced by CFO and implementation of new ERP system-Delay condoned. [S. 139 (5), Art. 226]
S. 119 : Central Board of Direct Taxes-Circular-Condonation of delay-Refund of TDS-Delay caused by arbitration proceedings and COVID-19-Condonation directed. [S. 119(2(b), 239, Art. 226]
S. 119: Central Board of Direct Taxes-Circular-Charitable or religious trust-Form 10B-Delay in filing-COVID-19 pandemic, shortage of funds and staff and difficulties in accounting and audit constituted sufficient cause for condonation of delay.[S. 11, Form 10B, Art. 226]
S. 119: Central Board of Direct Taxes-Circular-Charitable or religious trust-Form 10B-Delay in filing-Delay of 15 days caused by redevelopment of premises and COVID-19 disruptions was to be condoned. [S. 11, Form 10B, Art. 226]
S. 115JB: Company-Book profit-Minimum Alternate Tax-Electricity company governed by the Electricity Supply Act, 1948-Provisions of section 115JB not applicable. [S.260A, Electricity Supply Act, 1948]
S. 115JA : Company-Book profit-Minimum alternate tax-Provision for doubtful debts-Amount receivable-Not a liability or reserve-Addition to book profit not permissible.[S.260A]
S. 115BAA: Tax on income of certain domestic companies-Concessional tax regime-Delay of 15 days-Condonation of delay in filing Form 10-IC-Filing return within the due date under section 139(1) was not a condition precedent for claiming benefit under section 115BAA-Order rejecting application for condonation was set aside, and delay in filing Form 10-IC was condoned. [S. 119, 139(1)., Art. 226]
S. 115BAA : Tax on income of certain domestic companies-Concessional tax regime-Form 10-IC-Condonation of delay-Conditions prescribed by CBDT Circular complied with-Delay condoned.[S. 119, 143(1), Rule 21AE, Form 10-IC, Art. 226]