https://www.taxtmi.com/caselaws?id=290045 A bona fide, control-beyond-the-appellant explanation can justify condonation of filing delay where the appeal was pursued diligently once the fee became available. The interest disallowance issue and the consequential book-profit computation under section 115JB were sent back for fresh adjudication in line with the assessee's earlier-year treatment, with the book-profit ground following that remand. Interest under sections 234A, 234B and 234C was treated as mandatory, but the computation had to be redone after giving credit for tax deducted at source. The appeal thus resulted in partial relief with remand directions and recomputation of interest. en-us Mon, 08 Feb 2016 00:00:00 +0530 Sat, 05 Sep 2020 22:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290045 A bona fide, control-beyond-the-appellant explanation can justify condonation of filing delay where the appeal was pursued diligently once the fee became available. The interest disallowance issue and the consequential book-profit computation under section 115JB were sent back for fresh adjudication in line with the assessee's earlier-year treatment, with the book-profit ground following that remand. Interest under sections 234A, 234B and 234C was treated as mandatory, but the computation had to be redone after giving credit for tax deducted at source. The appeal thus resulted in partial relief with remand directions and recomputation of interest. Case-Laws Income Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290045