https://www.taxtmi.com/caselaws?id=300948 The Tribunal allowed the Assessee's miscellaneous applications and appeals, recalling dismissed appeals due to rectification of defects, admitting an additional ground of appeal based on an amendment to Section 12A, and applying the first and second provisos to Section 12A(2) retrospectively. The Tribunal also ruled that the payment to the Diocese of Jalandhar qualified as an application of income, in line with relevant legal precedents. The decision was pronounced on 21.02.2017, following a similar case precedent from 26.09.2016. en-us Tue, 21 Feb 2017 00:00:00 +0530 Sat, 05 Mar 2022 07:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300948 The Tribunal allowed the Assessee's miscellaneous applications and appeals, recalling dismissed appeals due to rectification of defects, admitting an additional ground of appeal based on an amendment to Section 12A, and applying the first and second provisos to Section 12A(2) retrospectively. The Tribunal also ruled that the payment to the Diocese of Jalandhar qualified as an application of income, in line with relevant legal precedents. The decision was pronounced on 21.02.2017, following a similar case precedent from 26.09.2016. Case-Laws Income Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300948