https://www.taxtmi.com/caselaws?id=383013 Delay in re-filing the appeal was condoned due to reasons provided. The addition of a capitation fee to the Assessee's income for Assessment Year 2013-14 was upheld under Section 69C of the Income Tax Act. Appeals by the Assessee before CIT(A) and ITAT were dismissed as no credible explanation for the fee was provided. The Court found no legal error in ITAT's decision, affirming the addition of the fee to the Assessee's income. en-us Wed, 10 Jul 2019 00:00:00 +0530 Fri, 18 Sep 2020 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383013 Delay in re-filing the appeal was condoned due to reasons provided. The addition of a capitation fee to the Assessee's income for Assessment Year 2013-14 was upheld under Section 69C of the Income Tax Act. Appeals by the Assessee before CIT(A) and ITAT were dismissed as no credible explanation for the fee was provided. The Court found no legal error in ITAT's decision, affirming the addition of the fee to the Assessee's income. Case-Laws Income Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383013