https://www.taxtmi.com/caselaws?id=204545 The High Court granted the application for condonation of delay in refiling the appeal challenging the Income-tax Appellate Tribunal's order for the assessment year 2003-2004. Most questions raised by the revenue were deemed factual and already decided by lower authorities. The appeal was admitted solely on the issue of allowing expenses from a previous assessment year in the current year based on consistency principles, with the court issuing a notice limited to this specific question. en-us Mon, 20 Sep 2010 00:00:00 +0530 Tue, 19 Jul 2011 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204545 The High Court granted the application for condonation of delay in refiling the appeal challenging the Income-tax Appellate Tribunal's order for the assessment year 2003-2004. Most questions raised by the revenue were deemed factual and already decided by lower authorities. The appeal was admitted solely on the issue of allowing expenses from a previous assessment year in the current year based on consistency principles, with the court issuing a notice limited to this specific question. Case-Laws Income Tax Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204545