https://www.taxtmi.com/caselaws?id=77468 The court granted condonation of a 100-day delay in re-filing the appeal. The appeal challenged the deletion of interest and foreign traveling expenses under Section 260A of the Income Tax Act, 1961. The court upheld the Income Tax Appellate Tribunal's decision, emphasizing the importance of consistency in assessing expenses and the need for a definitive approach by the Revenue. It concluded that no disallowance of estimated interest or foreign traveling expenses was warranted, dismissing the appeal without costs. en-us Tue, 27 Jul 2010 00:00:00 +0530 Fri, 17 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77468 The court granted condonation of a 100-day delay in re-filing the appeal. The appeal challenged the deletion of interest and foreign traveling expenses under Section 260A of the Income Tax Act, 1961. The court upheld the Income Tax Appellate Tribunal's decision, emphasizing the importance of consistency in assessing expenses and the need for a definitive approach by the Revenue. It concluded that no disallowance of estimated interest or foreign traveling expenses was warranted, dismissing the appeal without costs. Case-Laws Income Tax Tue, 27 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77468