Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
AO Disallows Deemed Application of Income for Non-Filing of Form 10 Electronically: ITAT allows Claims
The ITAT has allowed a claim, ruling that an "AO disallows a deemed application of income for the non-filing of Form 10 electronically" is a mere technicality. The tribunal's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot penalize a taxpayer for a mere technicality.