https://www.taxtmi.com/caselaws?id=423396 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on both the disallowance under section 14A and the deduction under section 80IA(4). The Tribunal recognized the exceptional circumstances of the delay in filing the appeal and proceeded to adjudicate on merit, ultimately ruling in favor of the assessee. en-us Fri, 03 Jun 2022 00:00:00 +0530 Sat, 04 Jun 2022 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423396 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on both the disallowance under section 14A and the deduction under section 80IA(4). The Tribunal recognized the exceptional circumstances of the delay in filing the appeal and proceeded to adjudicate on merit, ultimately ruling in favor of the assessee. Case-Laws Income Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423396