https://www.taxtmi.com/caselaws?id=415491 The appeal in ITA No.1814/Mum/2020 for A.Y.2012-13 was time-barred by 167 days but was condoned due to the Covid-19 pandemic lockdown. The Tribunal ruled in favor of the assessee, allowing the appeal primarily on the grounds of the treatment of rental income and taxability of reimbursement of maintenance charges. The Tribunal applied the principle of consistency in assessment, noting that similar treatment had been accepted by the Revenue in previous assessments. The appeal was allowed, and the order was pronounced on 30/11/2021. en-us Tue, 30 Nov 2021 00:00:00 +0530 Mon, 06 Dec 2021 21:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415491 The appeal in ITA No.1814/Mum/2020 for A.Y.2012-13 was time-barred by 167 days but was condoned due to the Covid-19 pandemic lockdown. The Tribunal ruled in favor of the assessee, allowing the appeal primarily on the grounds of the treatment of rental income and taxability of reimbursement of maintenance charges. The Tribunal applied the principle of consistency in assessment, noting that similar treatment had been accepted by the Revenue in previous assessments. The appeal was allowed, and the order was pronounced on 30/11/2021. Case-Laws Income Tax Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415491