https://www.taxtmi.com/caselaws?id=178921 Bona fide delay supported by a reasonable explanation, without mala fides or benefit from late filing, warranted condonation. Reimbursed expenditure did not form part of total income where identical reimbursements in earlier years had been treated as non-taxable. Receipts from projects commenced before 1 April 2003 constituted fees for technical services under the applicable tax treaty rather than business profits and were taxable at 15%. Consistent treatment of identical facts and prior-year findings supported resolution of the substantive tax issues in the assessee's favour. en-us Fri, 02 Nov 2012 00:00:00 +0530 Tue, 16 Feb 2016 12:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178921 Bona fide delay supported by a reasonable explanation, without mala fides or benefit from late filing, warranted condonation. Reimbursed expenditure did not form part of total income where identical reimbursements in earlier years had been treated as non-taxable. Receipts from projects commenced before 1 April 2003 constituted fees for technical services under the applicable tax treaty rather than business profits and were taxable at 15%. Consistent treatment of identical facts and prior-year findings supported resolution of the substantive tax issues in the assessee's favour. Case-Laws Income Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178921