https://www.taxtmi.com/caselaws?id=265126 The High Court condoned the delay in refiling the appeal and upheld the deletion of additions on account of advance against order and disallowance under Section 40(a)(ia). The Court found no legal issue in the decisions made by the Tribunal, emphasizing the significance of factual evidence and adherence to tax laws in determining tax liabilities. The revenue's appeal was dismissed, affirming the Tribunal's rulings on the disputed additions. en-us Tue, 11 Aug 2015 00:00:00 +0530 Wed, 07 Oct 2015 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265126 The High Court condoned the delay in refiling the appeal and upheld the deletion of additions on account of advance against order and disallowance under Section 40(a)(ia). The Court found no legal issue in the decisions made by the Tribunal, emphasizing the significance of factual evidence and adherence to tax laws in determining tax liabilities. The revenue's appeal was dismissed, affirming the Tribunal's rulings on the disputed additions. Case-Laws Income Tax Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265126