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No Denial of Concessional Tax Rate Due to Technical Glitch on ITBA portal
Case Law Details
- Case Name
- PCIT Vs KGY Glass Industries (P) Ltd (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-2021
- Courts
- All High Courts, Gujarat High Court
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PCIT Vs KGY Glass Industries (P) Ltd (Gujarat High Court)
Benefit For Concessional Tax Rate On Account Of Technical Glitch In Uploading Of Form 10IC Cannot Be Denied
In a recent judgment, the Gujarat High Court addressed the issue of whether a taxpayer could be denied the benefit of a concessional tax rate under section 115BAA of the Income Tax Act due to a technical glitch in filing Form 10-IC for the assessment year 2020-21. The case of PCIT Vs KGY Glass Industries (P) Ltd highlights the importance of procedural compliance and the consequences of a failure to adhere to tax-related deadlines....
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