https://www.taxtmi.com/caselaws?id=260594 The tribunal condoned the delay in filing the appeal, leaning towards a liberal approach despite the lack of a satisfactory explanation for the delay. The delay was condoned in the interest of justice, with a cost of Rs. 10,000 imposed on the assessee. However, the tribunal upheld the addition of Rs. 8,85,102 as unexplained expenditure under Section 69C, rejecting the explanation of the remittance as a gift and concluding that the amount was indeed for the father's medical expenses. The appeal was dismissed, and the addition was confirmed. en-us Fri, 05 Jun 2015 00:00:00 +0530 Wed, 17 Jun 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260594 The tribunal condoned the delay in filing the appeal, leaning towards a liberal approach despite the lack of a satisfactory explanation for the delay. The delay was condoned in the interest of justice, with a cost of Rs. 10,000 imposed on the assessee. However, the tribunal upheld the addition of Rs. 8,85,102 as unexplained expenditure under Section 69C, rejecting the explanation of the remittance as a gift and concluding that the amount was indeed for the father's medical expenses. The appeal was dismissed, and the addition was confirmed. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260594