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…
S. 80P Deduction Disallowance: ITAT rejects Death of CA being Not Valid Reason for 388 Day Delay for...
The ITAT has rejected the death of a CA as a "valid reason for a 388-day delay" in an appeal for an 80P deduction disallowance. The tribunal’s decision reinforces the strict deadlines for filing appeals. The ruling signals that the tribunal will not condone a prolonged delay, even for reasons that may seem valid. This judgment is a crucial reminder to taxpayers to be diligent in their filings.