https://www.taxtmi.com/caselaws?id=329470 The Tribunal upheld the lower appellate findings, ruling that the belated submission of Form 27C did not justify the additions under section 206C made by the Assessing Officer. The Tribunal dismissed the Revenue's appeal, stating there was no substantive ground to challenge the lower appellate findings. The High Court subsequently dismissed the Tax Appeals, finding no question of law arising from the case. en-us Mon, 27 Jun 2016 00:00:00 +0530 Sat, 02 Jul 2016 12:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329470 The Tribunal upheld the lower appellate findings, ruling that the belated submission of Form 27C did not justify the additions under section 206C made by the Assessing Officer. The Tribunal dismissed the Revenue's appeal, stating there was no substantive ground to challenge the lower appellate findings. The High Court subsequently dismissed the Tax Appeals, finding no question of law arising from the case. Case-Laws Income Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329470