Tag: Form 10IE

New Tax Regime benefit granted despite belated filing of Form 10IE in view of directions of Supreme Court for exclusion of covid period from limitation In a recent judgment, ITAT Bangalore has held that the failure to file the Form 10IE on or before the due date for …

ITAT allows benefit of New Tax Regime holding that Form No. 10IE is not mandatory but directory in nature  In a recent judgment, ITAT Pune has held that that it is not a mandatory requirement for filing of Form No.10IE but directory in nature. ITAT allowed benefit of …