https://www.taxtmi.com/caselaws?id=395169 The appeal was allowed in favor of the Assessee. The delay in filing the appeal was condoned, and the disallowances under Section 80IC and the addition on account of alleged excess charges from the sister/related concern were deleted. The court found the Assessing Officer's decisions unjustified as they were based on assumptions without concrete evidence and failed to consider the Assessee's explanations and past practices. en-us Fri, 20 Mar 2020 00:00:00 +0530 Sat, 09 May 2020 00:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395169 The appeal was allowed in favor of the Assessee. The delay in filing the appeal was condoned, and the disallowances under Section 80IC and the addition on account of alleged excess charges from the sister/related concern were deleted. The court found the Assessing Officer's decisions unjustified as they were based on assumptions without concrete evidence and failed to consider the Assessee's explanations and past practices. Case-Laws Income Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395169