https://www.taxtmi.com/caselaws?id=396828 The Tribunal dismissed both appeals by the Revenue, affirming the decisions of the Commissioner (Appeals) on all disputed issues. The re-opening of assessment under section 147 was declared invalid due to lack of new material. The assessee was entitled to deductions under section 80P(2), and the disallowance under section 14A was deleted. The Tribunal's order, pronounced on 30th June 2020, considered the COVID-19 pandemic's impact on procedural timelines. en-us Tue, 30 Jun 2020 00:00:00 +0530 Tue, 05 Nov 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396828 The Tribunal dismissed both appeals by the Revenue, affirming the decisions of the Commissioner (Appeals) on all disputed issues. The re-opening of assessment under section 147 was declared invalid due to lack of new material. The assessee was entitled to deductions under section 80P(2), and the disallowance under section 14A was deleted. The Tribunal's order, pronounced on 30th June 2020, considered the COVID-19 pandemic's impact on procedural timelines. Case-Laws Income Tax Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396828