https://www.taxtmi.com/caselaws?id=178609 The Tribunal partially allowed the appeal, setting aside the CIT's order for fresh consideration by the Assessing Officer on the issue of factory maintenance expenditure. The Tribunal also ruled in favor of the assessee regarding the condonation of delay in filing the appeal against the CIT order, the revision of assessment under Section 263 for non-deduction of TDS and levy of interest, and the treatment of loans advanced to another company. en-us Thu, 24 Jan 2013 00:00:00 +0530 Wed, 07 Jun 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178609 The Tribunal partially allowed the appeal, setting aside the CIT's order for fresh consideration by the Assessing Officer on the issue of factory maintenance expenditure. The Tribunal also ruled in favor of the assessee regarding the condonation of delay in filing the appeal against the CIT order, the revision of assessment under Section 263 for non-deduction of TDS and levy of interest, and the treatment of loans advanced to another company. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178609