https://www.taxtmi.com/caselaws?id=237915 The court examined various issues in the case, including a delay in refiling the appeal, incorrect grounds of appeal, disallowance under Section 14A, Commissioner's order under Section 263, and disallowance of dividend income. Despite the delay in refiling the appeal, the court proceeded to assess the appeal on its merits before dismissing the application for condonation of delay. The judgment highlighted discrepancies in the grounds of appeal and figures, emphasizing the importance of accurate tax effect calculations and proper inquiry before challenging disallowances. Ultimately, the court dismissed both the application and the appeal based on its assessment of the issues discussed. en-us Fri, 13 Sep 2013 00:00:00 +0530 Fri, 11 Oct 2013 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237915 The court examined various issues in the case, including a delay in refiling the appeal, incorrect grounds of appeal, disallowance under Section 14A, Commissioner's order under Section 263, and disallowance of dividend income. Despite the delay in refiling the appeal, the court proceeded to assess the appeal on its merits before dismissing the application for condonation of delay. The judgment highlighted discrepancies in the grounds of appeal and figures, emphasizing the importance of accurate tax effect calculations and proper inquiry before challenging disallowances. Ultimately, the court dismissed both the application and the appeal based on its assessment of the issues discussed. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237915