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Case Law Details

Case Name : Birla Corporation Limited Vs PCIT (Madhya Pradesh High Court)
Appeal Number : Writ Petition No. 1263 of 2024
Date of Judgement/Order : 18/09/2024
Related Assessment Year :
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Birla Corporation Limited Vs PCIT (Madhya Pradesh High Court)

Madhya Pradesh High Court held that the non-functionality of the TRACES Portal shall not be grounds for denying the benefit arising out of the statutory provision under the Income Tax Act.

Facts- The Assistant Commissioner of Income Tax-TDS initiated p

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