The Tribunal held that the adjustment made by the CPC disallowing the co-operative society's Section 80P claim was bad in law for pre-A.Y. 2021-22 years. The ruling confirms that for earlier years, ...
ITAT Delhi condoned a significant delay in filing appeals, ruling the cause was bona fide as the accountant's linked email ID led to the non-receipt of assessment and penalty notices. The Tribunal set ...
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