https://www.taxtmi.com/caselaws?id=65662 The Tribunal admitted the revised concise grounds in the second appeal, focusing on the loss claimed due to flood by the grocery dealer. Despite initial denial by the AO, the Tribunal ruled in favor of the assessee, emphasizing the lack of contradictory evidence and the receipt of insurance compensation. Additionally, a technical delay in filing the appeal was condoned, allowing for further consideration without hindrance. en-us Thu, 14 Sep 2000 00:00:00 +0530 Fri, 18 Feb 2011 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65662 The Tribunal admitted the revised concise grounds in the second appeal, focusing on the loss claimed due to flood by the grocery dealer. Despite initial denial by the AO, the Tribunal ruled in favor of the assessee, emphasizing the lack of contradictory evidence and the receipt of insurance compensation. Additionally, a technical delay in filing the appeal was condoned, allowing for further consideration without hindrance. Case-Laws Income Tax Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65662