https://www.taxtmi.com/caselaws?id=64270 The Tribunal partly allowed the appeal of a foreign company by condoning the delay in filing the appeal, citing a bona fide belief in the correctness of the assessment and the subsequent legal developments. The case was remanded to the CIT(A) to consider the merits of the tax liability and refund claim, emphasizing the importance of substantial justice over technicalities. en-us Fri, 29 Sep 1995 00:00:00 +0530 Sat, 05 Feb 2011 17:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64270 The Tribunal partly allowed the appeal of a foreign company by condoning the delay in filing the appeal, citing a bona fide belief in the correctness of the assessment and the subsequent legal developments. The case was remanded to the CIT(A) to consider the merits of the tax liability and refund claim, emphasizing the importance of substantial justice over technicalities. Case-Laws Income Tax Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64270