https://www.taxtmi.com/caselaws?id=355722 The Tribunal dismissed the Revenue's appeal, upholding the decisions made by the CIT(A) regarding the issues of delay in filing the appeal, deletion of disallowance on account of levy of cess on green leaves, and deletion of addition made on account of Section 80IE (2)(ii) of the Act. The delay in filing the appeal was condoned as reasonable and bonafide, the disallowance on account of levy of cess on green leaves was deemed deductible, and the addition made under Section 80IE was denied due to non-compliance with certain conditions. en-us Fri, 19 Jan 2018 00:00:00 +0530 Sat, 17 Feb 2018 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355722 The Tribunal dismissed the Revenue's appeal, upholding the decisions made by the CIT(A) regarding the issues of delay in filing the appeal, deletion of disallowance on account of levy of cess on green leaves, and deletion of addition made on account of Section 80IE (2)(ii) of the Act. The delay in filing the appeal was condoned as reasonable and bonafide, the disallowance on account of levy of cess on green leaves was deemed deductible, and the addition made under Section 80IE was denied due to non-compliance with certain conditions. Case-Laws Income Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355722