https://www.taxtmi.com/caselaws?id=367349 The Tribunal upheld the validity of the revised income tax return filed within the specified time under section 139(1), deleting the addition by the AO. It also supported the CIT(A)'s decision to limit the addition for cash expenditures based on evidence provided. Additionally, the Tribunal deemed the return filed online on the next working day after a holiday as valid, dismissing the Revenue's appeal. en-us Fri, 15 Jun 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367349 The Tribunal upheld the validity of the revised income tax return filed within the specified time under section 139(1), deleting the addition by the AO. It also supported the CIT(A)'s decision to limit the addition for cash expenditures based on evidence provided. Additionally, the Tribunal deemed the return filed online on the next working day after a holiday as valid, dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367349