RBSE Class 12 Topper Answer Sheet 2025: RBSE Class 12 board exams are a crucial milestone for students aiming to secure high ...
The Court held that Section 119(2)(b) empowers condonation to avoid genuine hardship and rejected a hyper-technical denial of tax benefit. Delay in filing Form 10-IC was condoned and Section 115BAA ...
The Court ruled that an assessee cannot invoke Section 139(8A) after initiation of assessment proceedings under Section 143(2). It affirmed the disallowance of deductions and held that appeal is the ...
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