https://www.taxtmi.com/caselaws?id=395671 The Tribunal partly allowed the appeal, restoring the issue of cold weather expenses to the AO for fresh consideration and upholding the CIT(A)'s decisions on all other issues. The delay in filing the appeal was condoned. Deductions for liquidated damages, prior period expenses, cold weather expenses, expenses on maintenance of young tea bushes, provision for gratuity, and fees to ROC were allowed based on various appellate orders and legal provisions. The Tribunal's decision was pronounced on May 22, 2020, with an extension due to the COVID-19 pandemic. en-us Fri, 22 May 2020 00:00:00 +0530 Mon, 01 Jun 2020 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395671 The Tribunal partly allowed the appeal, restoring the issue of cold weather expenses to the AO for fresh consideration and upholding the CIT(A)'s decisions on all other issues. The delay in filing the appeal was condoned. Deductions for liquidated damages, prior period expenses, cold weather expenses, expenses on maintenance of young tea bushes, provision for gratuity, and fees to ROC were allowed based on various appellate orders and legal provisions. The Tribunal's decision was pronounced on May 22, 2020, with an extension due to the COVID-19 pandemic. Case-Laws Income Tax Fri, 22 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395671