https://www.taxtmi.com/caselaws?id=338256 The Tribunal upheld the CIT(A)'s decisions in a tax appeal case. It found the delay in filing the appeal was unintentional, admitted additional evidence supporting a deduction claim, granted the deduction from the date of registration, and reversed a penalty imposition due to a genuine belief in entitlement. The Tribunal dismissed both parties' appeals, emphasizing the bona fide nature of the assessee's actions and the proper procedural handling of evidence and audit reports. en-us Wed, 25 Jan 2017 00:00:00 +0530 Sun, 29 Jan 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338256 The Tribunal upheld the CIT(A)'s decisions in a tax appeal case. It found the delay in filing the appeal was unintentional, admitted additional evidence supporting a deduction claim, granted the deduction from the date of registration, and reversed a penalty imposition due to a genuine belief in entitlement. The Tribunal dismissed both parties' appeals, emphasizing the bona fide nature of the assessee's actions and the proper procedural handling of evidence and audit reports. Case-Laws Income Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338256