https://www.taxtmi.com/caselaws?id=300858 The Assessee's appeal was successful as the Tribunal condoned the delay in filing the appeal, quashed the reopening of the assessment under section 147 due to lack of proper reasons and new tangible material, and consequently, the disallowances under section 43B were deemed unsustainable. en-us Wed, 17 Feb 2021 00:00:00 +0530 Mon, 28 Feb 2022 20:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300858 The Assessee's appeal was successful as the Tribunal condoned the delay in filing the appeal, quashed the reopening of the assessment under section 147 due to lack of proper reasons and new tangible material, and consequently, the disallowances under section 43B were deemed unsustainable. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300858