https://www.taxtmi.com/caselaws?id=400380 Delay in filing appeals for two assessment years was condoned by the Tribunal due to the assessee's belief based on legal advice. The Tribunal directed the CIT(A) to adjudicate issues not covered under Section 263 proceedings related to software expenses, deduction computation under Section 10A, Transfer Pricing adjustments, and jurisdiction of CIT(A) to decide on additional issues. The CIT(A) was instructed to review these matters on their merits. The appeals were considered allowed for statistical purposes. en-us Tue, 03 Nov 2020 00:00:00 +0530 Thu, 05 Nov 2020 13:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400380 Delay in filing appeals for two assessment years was condoned by the Tribunal due to the assessee's belief based on legal advice. The Tribunal directed the CIT(A) to adjudicate issues not covered under Section 263 proceedings related to software expenses, deduction computation under Section 10A, Transfer Pricing adjustments, and jurisdiction of CIT(A) to decide on additional issues. The CIT(A) was instructed to review these matters on their merits. The appeals were considered allowed for statistical purposes. Case-Laws Income Tax Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400380