https://www.taxtmi.com/caselaws?id=174671 The High Court treated the Tribunal's conclusion that the assessee had reasonable cause for belated filing as a finding of fact and declined interference, leaving the Section 80IC deduction undisturbed. It also declined to revisit the Tribunal's handling of additional evidence before the Commissioner (Appeals) and the related Rule 46A(3) issue, treating that challenge as factual and procedural rather than raising a substantial question of law. The appeal was dismissed because no interference was warranted with the Tribunal's factual determinations on delay and evidentiary admissibility. en-us Wed, 26 Jun 2013 00:00:00 +0530 Wed, 14 Oct 2015 13:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174671 The High Court treated the Tribunal's conclusion that the assessee had reasonable cause for belated filing as a finding of fact and declined interference, leaving the Section 80IC deduction undisturbed. It also declined to revisit the Tribunal's handling of additional evidence before the Commissioner (Appeals) and the related Rule 46A(3) issue, treating that challenge as factual and procedural rather than raising a substantial question of law. The appeal was dismissed because no interference was warranted with the Tribunal's factual determinations on delay and evidentiary admissibility. Case-Laws Income Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174671