https://www.taxtmi.com/caselaws?id=330066 The tribunal condoned the delay in filing appeals due to exceptional circumstances. The case involved allegations of providing accommodation entries without actual services, leading to the rejection of books of accounts. The income from accommodation entries was estimated at 2% of turnover, with the allowance of expenditure remitted for further examination. The tribunal directed the assessee to substantiate expense claims while dismissing other grounds raised, partly allowing the appeals for statistical purposes. en-us Mon, 16 May 2016 00:00:00 +0530 Sat, 16 Jul 2016 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330066 The tribunal condoned the delay in filing appeals due to exceptional circumstances. The case involved allegations of providing accommodation entries without actual services, leading to the rejection of books of accounts. The income from accommodation entries was estimated at 2% of turnover, with the allowance of expenditure remitted for further examination. The tribunal directed the assessee to substantiate expense claims while dismissing other grounds raised, partly allowing the appeals for statistical purposes. Case-Laws Income Tax Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330066