https://www.taxtmi.com/caselaws?id=353873 The Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in refusing to condone the delay of approximately 1400 days in filing cross-objection under Section 14A of the Income Tax Act, 1961. It emphasized the finality of the issue of applicability of Section 14A after the appellant failed to appeal within the prescribed time, highlighting the significance of timely filings and respecting settled tax liabilities. The Court also clarified the interpretation of relevant case laws and stressed the importance of considering all legal aspects in tax appeals. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 02 Feb 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353873 The Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in refusing to condone the delay of approximately 1400 days in filing cross-objection under Section 14A of the Income Tax Act, 1961. It emphasized the finality of the issue of applicability of Section 14A after the appellant failed to appeal within the prescribed time, highlighting the significance of timely filings and respecting settled tax liabilities. The Court also clarified the interpretation of relevant case laws and stressed the importance of considering all legal aspects in tax appeals. Case-Laws Income Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353873