#Beneficial Interpretation

Allahabad HC directs reconsideration of ex-gratia compensation for a police officer's Covid-19 death within three months, emphasizing beneficial interpretation of government orders. The ruling underscores administrative fairness in processing claims despite hyper-technical rejections.

ITAT Delhi rules that assessees can claim the 22% concessional tax rate under Section 115BAA even if Form 10-IC is filed late, provided substantial compliance and intent are proven. The decision underscores a beneficial interpretation, protecting taxpayers from technical disqualifications due to procedural lapses.