https://www.taxtmi.com/caselaws?id=408719 The tribunal condoned a minor delay in the assessee's appeal and proceeded with adjudication. For the AY 2011-12, the tribunal dismissed the revenue's appeal regarding the disallowance of expired goods written off. Regarding cross-appeals for AY 2012-13, the tribunal dismissed the revenue's appeals on inventories and bad debts written off, allowed the claim for investments written off in one subsidiary, and directed the AO to allow the deduction for advances written off. The revenue's appeals for AYs 2011-12 and 2012-13 were dismissed, while the assessee's appeal for AY 2012-13 was allowed. en-us Thu, 17 Jun 2021 00:00:00 +0530 Sat, 19 Jun 2021 10:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408719 The tribunal condoned a minor delay in the assessee's appeal and proceeded with adjudication. For the AY 2011-12, the tribunal dismissed the revenue's appeal regarding the disallowance of expired goods written off. Regarding cross-appeals for AY 2012-13, the tribunal dismissed the revenue's appeals on inventories and bad debts written off, allowed the claim for investments written off in one subsidiary, and directed the AO to allow the deduction for advances written off. The revenue's appeals for AYs 2011-12 and 2012-13 were dismissed, while the assessee's appeal for AY 2012-13 was allowed. Case-Laws Income Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408719