Manual ITR 6 Filing Allowed as Software Glitch Can’t Deny Tax Benefits: Delhi HC

Cosmo Films Limited Vs Central Board of Direct Taxes (Delhi High Court) Delhi High Court has issued a directive to the Central Board of Direct Taxes (CBDT) concerning a petition filed by Cosmo Films Limited. The company sought permission to manually file its income tax return for Assessment Year (AY) 2017-18, or for the tax department to rectify a software issue preventing it from carrying forward business losses. The Court’s ruling emphasizes that the electronic filing system must align with established legal precedents, rather than dictating tax claims. Cosmo Films Limited, a manufactu...