https://www.taxtmi.com/caselaws?id=273504 The appeal against the delay in filing related to an order dated 9.3.2016 of Ld. CIT (Appeals), Shimla for assessment year 2012-13 was allowed, condoning the 64-day delay. However, the claim under section 80IC for the 6th year was rejected based on precedent set by a Co-ordinate Bench in a similar case, leading to the dismissal of the appeal. The Tribunal emphasized the importance of timely appeals and consistency in legal interpretations, ultimately upholding the rejection of the claim under section 80IC. en-us Fri, 19 May 2017 00:00:00 +0530 Sat, 30 Jun 2018 07:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273504 The appeal against the delay in filing related to an order dated 9.3.2016 of Ld. CIT (Appeals), Shimla for assessment year 2012-13 was allowed, condoning the 64-day delay. However, the claim under section 80IC for the 6th year was rejected based on precedent set by a Co-ordinate Bench in a similar case, leading to the dismissal of the appeal. The Tribunal emphasized the importance of timely appeals and consistency in legal interpretations, ultimately upholding the rejection of the claim under section 80IC. Case-Laws Income Tax Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273504