Case Law Details
Case Name : Balaji Super Alloys Vs PCIT (Madras High Court)
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Courts :
All High Courts Madras High Court
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Balaji Super Alloys Vs PCIT (Madras High Court)
In the case of Balaji Super Alloys Vs. PCIT, the Madras High Court examined the issue of condoning a 21-second delay in filing the Income Tax Return (ITR) and its impact on the claim of deduction under Section 80IA of the Income Tax Act, 1961.
The petitioner, Balaji Super Alloys, challenged the order passed by the Principal Commissioner, Coimbatore, which disallowed the deduction under Section 80IA due to a 21-second delay in filing the ITR for the assessment year 2020-2021. The court acknowledged that while the rejection of the deduction was jus...
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