https://www.taxtmi.com/caselaws?id=399528 The Tribunal partly allowed the assessee's appeal, remitting the issues related to the TDR cost and valuation back to the Assessing Officer for fresh consideration. The disallowance of the refundable security deposit was directed to be deleted. The Tribunal stressed the importance of a pragmatic approach in interpreting time limits for orders, especially in light of the COVID-19 lockdown. en-us Mon, 27 Jul 2020 00:00:00 +0530 Tue, 13 Oct 2020 14:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399528 The Tribunal partly allowed the assessee's appeal, remitting the issues related to the TDR cost and valuation back to the Assessing Officer for fresh consideration. The disallowance of the refundable security deposit was directed to be deleted. The Tribunal stressed the importance of a pragmatic approach in interpreting time limits for orders, especially in light of the COVID-19 lockdown. Case-Laws Income Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399528