TMI BlogDelay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to...Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two years in time - Failure on the part of the petitioner to file such returns in time ought to have been condoned by the CBDT. - strict application of procedure should not come in the grant of legitimate export incentive to an assessee. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
