https://www.taxtmi.com/caselaws?id=369060 The Tribunal condoned the delay in filing the appeal, admitting it for consideration. Regarding the unexplained gift of Rs. 8,00,000, additional evidence was accepted, and the matter was remanded for re-examination. The appeal challenging the disallowance of Rs. 1,00,000 for Advance Tax was dismissed. The Tribunal upheld the charging of interest under Sections 234A, 234B, and 234D, directing a re-computation if necessary. The decision was partly allowed for statistical purposes, with the order issued on October 12, 2018. en-us Fri, 12 Oct 2018 00:00:00 +0530 Sat, 20 Oct 2018 09:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369060 The Tribunal condoned the delay in filing the appeal, admitting it for consideration. Regarding the unexplained gift of Rs. 8,00,000, additional evidence was accepted, and the matter was remanded for re-examination. The appeal challenging the disallowance of Rs. 1,00,000 for Advance Tax was dismissed. The Tribunal upheld the charging of interest under Sections 234A, 234B, and 234D, directing a re-computation if necessary. The decision was partly allowed for statistical purposes, with the order issued on October 12, 2018. Case-Laws Income Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369060