https://www.taxtmi.com/caselaws?id=118361 The Tribunal allowed the appeal, instructing the Assessing Officer to grant relief under section 54 of the Income-tax Act, subject to computation adjustments. The Tribunal condoned the delay in filing the appeal, citing procedural and circumstantial factors, and did not reconsider the valuation issue as it was resolved in prior litigation. en-us Fri, 07 Apr 2006 00:00:00 +0530 Mon, 11 Mar 2024 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118361 The Tribunal allowed the appeal, instructing the Assessing Officer to grant relief under section 54 of the Income-tax Act, subject to computation adjustments. The Tribunal condoned the delay in filing the appeal, citing procedural and circumstantial factors, and did not reconsider the valuation issue as it was resolved in prior litigation. Case-Laws Income Tax Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118361