https://www.taxtmi.com/caselaws?id=274671 The appellant's 55-day delay in filing the appeal was condoned due to being in judicial custody, leading to the appeal's admission. The Tribunal directed a re-examination of expenses incurred on behalf of the company. The treatment of rent income and disallowance of actual expenses were set aside for fresh review. The addition of cash deposited in the bank was to be reconsidered with additional evidence. The ad hoc disallowance was allowed for statistical purposes, prompting a re-evaluation by the Assessing Officer based on new evidence. en-us Wed, 11 Oct 2017 00:00:00 +0530 Tue, 28 Aug 2018 10:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274671 The appellant's 55-day delay in filing the appeal was condoned due to being in judicial custody, leading to the appeal's admission. The Tribunal directed a re-examination of expenses incurred on behalf of the company. The treatment of rent income and disallowance of actual expenses were set aside for fresh review. The addition of cash deposited in the bank was to be reconsidered with additional evidence. The ad hoc disallowance was allowed for statistical purposes, prompting a re-evaluation by the Assessing Officer based on new evidence. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274671