https://www.taxtmi.com/caselaws?id=290409 The tribunal partially allowed the appeals. It condoned the delay in filing, upheld the issuance of notices under Section 153C, and remanded the issue of unaccounted receipts for further verification. The tribunal allowed the deduction under Section 80IB(10), upheld the mandatory charging of interest under Sections 234A, 234B, and 234C, and dismissed the penalty proceedings under Section 271(1)(c) as premature. en-us Mon, 03 Aug 2015 00:00:00 +0530 Thu, 14 Nov 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290409 The tribunal partially allowed the appeals. It condoned the delay in filing, upheld the issuance of notices under Section 153C, and remanded the issue of unaccounted receipts for further verification. The tribunal allowed the deduction under Section 80IB(10), upheld the mandatory charging of interest under Sections 234A, 234B, and 234C, and dismissed the penalty proceedings under Section 271(1)(c) as premature. Case-Laws Income Tax Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290409