https://www.taxtmi.com/caselaws?id=260355 The Tribunal dismissed the application for condonation of delay due to the lack of sufficient cause for the 373-day delay. Consequently, the appeal on the grounds of the validity of the notice under Section 143(2) and the disallowance under Section 80IC was also dismissed. The Tribunal emphasized the importance of adhering to the limitation period and the necessity of providing a valid explanation for any delay in filing appeals. en-us Fri, 28 Nov 2014 00:00:00 +0530 Wed, 10 Jun 2015 06:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260355 The Tribunal dismissed the application for condonation of delay due to the lack of sufficient cause for the 373-day delay. Consequently, the appeal on the grounds of the validity of the notice under Section 143(2) and the disallowance under Section 80IC was also dismissed. The Tribunal emphasized the importance of adhering to the limitation period and the necessity of providing a valid explanation for any delay in filing appeals. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260355