https://www.taxtmi.com/caselaws?id=220179 The Tribunal dismissed both appeals by the Revenue despite finding that the assessee's claim for immunity under Explanation 5 to Section 271(1)(c) was not maintainable due to various reasons outlined in the case. The decision was based on the Departmental Representative's concession that the conditions of Explanation 5 were met, rather than the merits of the case. en-us Wed, 01 Aug 2012 00:00:00 +0530 Mon, 07 Jan 2013 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220179 The Tribunal dismissed both appeals by the Revenue despite finding that the assessee's claim for immunity under Explanation 5 to Section 271(1)(c) was not maintainable due to various reasons outlined in the case. The decision was based on the Departmental Representative's concession that the conditions of Explanation 5 were met, rather than the merits of the case. Case-Laws Income Tax Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220179