Delhi HC: Director Disputes in a Company Do Not Qualify as Genuine Hardship to Delay ITR Filing - 09.12.2025

Delhi High Court held that internal disputes among company directors do not constitute 'genuine hardship' under Section 119(2)(b) of the Income Tax Act, 1961, to delay filing an Income Tax Return, especially when there is no convincing evidence supporting the claim.

Tags : Director Company ITR Filing

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