https://www.taxtmi.com/caselaws?id=23168 The Tribunal upheld the decision of the Appellate Assistant Commissioner in condoning the delay in filing appeals by the assessee, citing valid reasons related to the nature of the expenditure in question. The judges agreed that the Appellate Assistant Commissioner's exercise of discretion was appropriate, leading to a favorable outcome for the assessee without costs awarded. en-us Mon, 13 Mar 1989 00:00:00 +0530 Thu, 17 Dec 2009 11:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23168 The Tribunal upheld the decision of the Appellate Assistant Commissioner in condoning the delay in filing appeals by the assessee, citing valid reasons related to the nature of the expenditure in question. The judges agreed that the Appellate Assistant Commissioner's exercise of discretion was appropriate, leading to a favorable outcome for the assessee without costs awarded. Case-Laws Income Tax Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23168