https://www.taxtmi.com/caselaws?id=424661 The appeal was allowed for statistical purposes due to the delay in filing being justified by a Supreme Court order. The addition to income under section 115BBE was upheld, and the application of the tax rate was deemed correct. The issue of short grant of TDS credit was remanded to the Assessing Officer for verification and proper credit allocation. The appellant was granted a hearing opportunity for further adjudication on specific matters. en-us Fri, 24 Jun 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424661 The appeal was allowed for statistical purposes due to the delay in filing being justified by a Supreme Court order. The addition to income under section 115BBE was upheld, and the application of the tax rate was deemed correct. The issue of short grant of TDS credit was remanded to the Assessing Officer for verification and proper credit allocation. The appellant was granted a hearing opportunity for further adjudication on specific matters. Case-Laws Income Tax Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424661