Substantive compliance overrides procedural requirements: No Penalty u/s 270A for the simple reason that Assessee did not file Form No. 68 but made application on plain paper Recently ITAT Kolkata in TERAI FRUITS COMPANY VERSUS ITO, WARD-1(1) , SILIGURI, ITA. No 2099/KOL/2024 Dated January 14, 2025 has held that substantive compliance overrides procedural requirements: No Penalty…
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