https://www.taxtmi.com/caselaws?id=327989 The Tribunal ruled in favor of the assessee, allowing the appeal for the delay in filing and disallowance of broken period interest and amortization of premium expenses. The Tribunal relied on Bombay High Court judgments, directing the Assessing Officer to delete the additions. The delay in filing was condoned, and other grounds were not pressed or rejected. The decision was based on the applicability of High Court judgments, resulting in the partial allowance of the appeal. en-us Wed, 18 May 2016 00:00:00 +0530 Tue, 24 May 2016 10:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327989 The Tribunal ruled in favor of the assessee, allowing the appeal for the delay in filing and disallowance of broken period interest and amortization of premium expenses. The Tribunal relied on Bombay High Court judgments, directing the Assessing Officer to delete the additions. The delay in filing was condoned, and other grounds were not pressed or rejected. The decision was based on the applicability of High Court judgments, resulting in the partial allowance of the appeal. Case-Laws Income Tax Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327989