https://www.taxtmi.com/caselaws?id=237538 The court allowed the delay in re-filing the appeal, upheld the penalty under Section 271(1)(c) of the Income Tax Act, accepted the explanation for the disallowed petty miscellaneous expenses, and found no substantial question of law. The judgment emphasizes the necessity of justifying expenses, providing bonafide explanations, and ensuring clarity in tax classifications to avoid penalties under the Income Tax Act. en-us Mon, 12 Aug 2013 00:00:00 +0530 Mon, 28 Oct 2013 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237538 The court allowed the delay in re-filing the appeal, upheld the penalty under Section 271(1)(c) of the Income Tax Act, accepted the explanation for the disallowed petty miscellaneous expenses, and found no substantial question of law. The judgment emphasizes the necessity of justifying expenses, providing bonafide explanations, and ensuring clarity in tax classifications to avoid penalties under the Income Tax Act. Case-Laws Income Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237538