https://www.taxtmi.com/caselaws?id=417496 The Tribunal condoned the delay in filing the appeal due to reasonable and bona fide reasons, admitting it for adjudication on merits. Regarding the addition of Rs. 48,19,477/- under section 40(a)(ia) of the Income Tax Act, the Tribunal allowed the assessee an opportunity to furnish certificates from payees to confirm inclusion of interest in their income and payment of taxes. The matter was remanded to the AO for verification, and the appeal was allowed for statistical purposes. en-us Mon, 20 Dec 2021 00:00:00 +0530 Tue, 25 Jan 2022 08:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417496 The Tribunal condoned the delay in filing the appeal due to reasonable and bona fide reasons, admitting it for adjudication on merits. Regarding the addition of Rs. 48,19,477/- under section 40(a)(ia) of the Income Tax Act, the Tribunal allowed the assessee an opportunity to furnish certificates from payees to confirm inclusion of interest in their income and payment of taxes. The matter was remanded to the AO for verification, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417496