https://www.taxtmi.com/caselaws?id=243592 The appeal by revenue was dismissed as the Tribunal admitted the delayed appeal due to a condonation petition and found the additions made by the AO unjustified, deleting them based on proper accounting evidence. The disallowance of reimbursement of salary was overturned as the services were utilized for business purposes. The disallowance of deduction for non-payment of TDS was also reversed, allowing the claim based on a retrospective amendment in the law. Ultimately, the appeal of the revenue was dismissed, and the Cross Objection of the assessee was allowed. en-us Fri, 31 Jan 2014 00:00:00 +0530 Wed, 05 Feb 2014 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243592 The appeal by revenue was dismissed as the Tribunal admitted the delayed appeal due to a condonation petition and found the additions made by the AO unjustified, deleting them based on proper accounting evidence. The disallowance of reimbursement of salary was overturned as the services were utilized for business purposes. The disallowance of deduction for non-payment of TDS was also reversed, allowing the claim based on a retrospective amendment in the law. Ultimately, the appeal of the revenue was dismissed, and the Cross Objection of the assessee was allowed. Case-Laws Income Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243592