https://www.taxtmi.com/caselaws?id=400553 The Tribunal allowed the appeal for statistical purposes, directing the AO to re-examine the disallowed expenses and the Section 54B deduction claims, ensuring compliance with legal precedents and providing the appellant with adequate opportunity to present evidence. The judgment emphasized the importance of considering investments made within the extended period for filing returns under Section 139(4). en-us Fri, 06 Nov 2020 00:00:00 +0530 Tue, 10 Nov 2020 07:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400553 The Tribunal allowed the appeal for statistical purposes, directing the AO to re-examine the disallowed expenses and the Section 54B deduction claims, ensuring compliance with legal precedents and providing the appellant with adequate opportunity to present evidence. The judgment emphasized the importance of considering investments made within the extended period for filing returns under Section 139(4). Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400553