https://www.taxtmi.com/caselaws?id=201996 The appellant, a State-owned corporation, claimed exemption under section 10(29) of the Income-tax Act for income from letting out godowns and warehouses. The Commissioner partially allowed the appeal, adding prior period expenses but allowing bad debts. The Income-tax Appellate Tribunal dismissed the appeal due to a delay of 109 days, despite the appellant citing reliance on its chartered accountant. The High Court emphasized the need for State-owned corporations to obtain clearance from the Committee on Disputes before appealing against the Income-tax Department, dismissing the appellant's appeal for lack of such clearance. en-us Wed, 24 Sep 2008 00:00:00 +0530 Fri, 28 Dec 2012 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201996 The appellant, a State-owned corporation, claimed exemption under section 10(29) of the Income-tax Act for income from letting out godowns and warehouses. The Commissioner partially allowed the appeal, adding prior period expenses but allowing bad debts. The Income-tax Appellate Tribunal dismissed the appeal due to a delay of 109 days, despite the appellant citing reliance on its chartered accountant. The High Court emphasized the need for State-owned corporations to obtain clearance from the Committee on Disputes before appealing against the Income-tax Department, dismissing the appellant's appeal for lack of such clearance. Case-Laws Income Tax Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201996