https://www.taxtmi.com/caselaws?id=370130 The Tribunal condoned the delay in filing the appeal due to misplaced files and proceeded to dispose of the appeal on merit. However, the Tribunal rejected the assessee's appeal regarding the disallowance of a claim under section 80IA(4) of the Income Tax Act, 1961, citing a similar precedent from the previous year where the disallowance was confirmed. The Tribunal emphasized the importance of timely appeals and consistent application of legal principles, ultimately dismissing the appeal due to lack of merit. en-us Thu, 01 Nov 2018 00:00:00 +0530 Sat, 10 Nov 2018 07:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370130 The Tribunal condoned the delay in filing the appeal due to misplaced files and proceeded to dispose of the appeal on merit. However, the Tribunal rejected the assessee's appeal regarding the disallowance of a claim under section 80IA(4) of the Income Tax Act, 1961, citing a similar precedent from the previous year where the disallowance was confirmed. The Tribunal emphasized the importance of timely appeals and consistent application of legal principles, ultimately dismissing the appeal due to lack of merit. Case-Laws Income Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370130