https://www.taxtmi.com/caselaws?id=379460 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2009-10 under the Income Tax Act, 1961. The appeal, challenging the rectification u/s 154 on the change in accounting policy and the addition made by the Assessing Officer on gratuity provisions, was allowed after condoning a three-day filing delay. The Tribunal upheld the Commissioner's decision, finding no error and rejecting the Revenue's arguments regarding the admissibility of the revised return. The appeal was ultimately dismissed, affirming the Commissioner's order. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 09:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379460 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2009-10 under the Income Tax Act, 1961. The appeal, challenging the rectification u/s 154 on the change in accounting policy and the addition made by the Assessing Officer on gratuity provisions, was allowed after condoning a three-day filing delay. The Tribunal upheld the Commissioner's decision, finding no error and rejecting the Revenue's arguments regarding the admissibility of the revised return. The appeal was ultimately dismissed, affirming the Commissioner's order. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379460