Case Law Details
Case Name : Balaji Super Alloys Vs PCIT (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Balaji Super Alloys Vs PCIT (Madras High Court)
In a significant ruling, the Madras High Court condoned a mere 21-second delay in filing an income tax return (ITR) by the petitioner, Balaji Super Alloys. The case involved the Principal Commissioner, Coimbatore, who initially rejected the petitioner’s deduction claim under Section 80IA due to the minor delay.
The petitioner filed its income tax return at 00.00.21 am on 16th February 2021, just 21 seconds after the deadline. Despite th
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