Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
Appeal rejected on limitation grounds but petitioners' explanation ignored; appellate authority directed to note explanation per HC precedent, condone delay, hear appeal on merits expeditiously within 8 weeks; appellate order set aside.
Appeal rejected on limitation grounds but petitioners' explanation ignored; appellate authority directed to note explanation per HC precedent, condone delay, hear appeal on merits expeditiously within 8 weeks; appellate order set aside.
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