https://www.taxtmi.com/caselaws?id=390637 The tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on all substantive grounds, including the deletion of retention money addition, capital gains addition on the transfer of product division, and provision for leave encashment disallowance. The delay in filing the appeal was condoned, and the tribunal upheld the lower authorities' reasoning based on relevant case law. en-us Tue, 31 Dec 2019 00:00:00 +0530 Tue, 07 Jan 2020 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390637 The tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decisions on all substantive grounds, including the deletion of retention money addition, capital gains addition on the transfer of product division, and provision for leave encashment disallowance. The delay in filing the appeal was condoned, and the tribunal upheld the lower authorities' reasoning based on relevant case law. Case-Laws Income Tax Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390637