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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Denial of grant of the approval u/s 35(2AB) - Submission of form ...


Court Directs Consideration of Delay in Form 3CK Submission Due to Portal Issues, Possible Approval for FY 2017-18 u/s 35(2AB).

March 14, 2020

Case Laws     Income Tax     HC

Denial of grant of the approval u/s 35(2AB) - Submission of form 3CK - portal was not functioning from 08.03.2018 - On the petitioner satisfying the respondent of the reasons for non-submission of Form 3CK in physical form with the respondent on or before 31.03.2018, the respondent shall consider the request of the petitioner to condone the delay and grant approval to the petitioner under Section 35(2AB) for the financial year 2017-18. - HC

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