Form 10B Delay Cannot Defeat Section 12A Exemption on Mere Technicality: Orissa HC

Orissa HC sets aside rejection of Form 10B delay condonation, holding genuine hardship during Covid-19 warranted relief for AY 2021-22 under Section 119(2)(b). The post Form 10B Delay Cannot Defeat Section 12A Exemption on Mere Technicality: Orissa HC appeared first on TaxGuru .