https://www.taxtmi.com/caselaws?id=187594 The ITAT Mumbai allowed the appeal for condonation of delay in filing, emphasizing the importance of substantial justice and adopting a liberal approach. The deduction claim under section 80HHC was remanded back to the Assessing Officer for fresh examination, acknowledging the factual matrix presented by the assessee. Similarly, the estimation of expenses under section 14A was remanded for a fresh decision, ensuring both parties have the opportunity to present their case. The Tribunal's decisions reflect a commitment to fairness and due process in tax matters, balancing technical considerations with substantial justice. en-us Fri, 18 Mar 2016 00:00:00 +0530 Fri, 28 Oct 2016 09:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187594 The ITAT Mumbai allowed the appeal for condonation of delay in filing, emphasizing the importance of substantial justice and adopting a liberal approach. The deduction claim under section 80HHC was remanded back to the Assessing Officer for fresh examination, acknowledging the factual matrix presented by the assessee. Similarly, the estimation of expenses under section 14A was remanded for a fresh decision, ensuring both parties have the opportunity to present their case. The Tribunal's decisions reflect a commitment to fairness and due process in tax matters, balancing technical considerations with substantial justice. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187594