https://www.taxtmi.com/caselaws?id=69889 The ITAT ruled against the assessee regarding the condonation of a 310-day delay in filing an appeal, citing insufficient cause due to negligence. The revenue's appeal, delayed by 20 days, was condoned. The inclusion of excise duty and sales tax in turnover was decided in favor of the assessee. The disallowance under section 43B for PF and ESI payments was also decided in favor of the assessee. The appeal was partially allowed and partially dismissed, aligning with the majority view. en-us Fri, 11 Aug 2006 00:00:00 +0530 Mon, 11 Mar 2024 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69889 The ITAT ruled against the assessee regarding the condonation of a 310-day delay in filing an appeal, citing insufficient cause due to negligence. The revenue's appeal, delayed by 20 days, was condoned. The inclusion of excise duty and sales tax in turnover was decided in favor of the assessee. The disallowance under section 43B for PF and ESI payments was also decided in favor of the assessee. The appeal was partially allowed and partially dismissed, aligning with the majority view. Case-Laws Income Tax Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69889