https://www.taxtmi.com/caselaws?id=304900 The appeal was allowed for statistical purposes, emphasizing adherence to the Income Tax Act provisions and correct filing for claiming deductions under relevant sections. The judgment aimed to ensure a fair examination of the assessee's claim, upholding principles of natural justice and taxpayer assistance. The matter was restored to the jurisdictional Assessing Officer for further examination under Sec. 10(23C)(iiiad), directing the assessee to substantiate its claim. The delay in filing the appeal was condoned, and the appeal was admitted for adjudication on merits, emphasizing the importance of correct filing provisions and the department's duty to assist taxpayers in claiming reliefs. en-us Wed, 24 Aug 2022 00:00:00 +0530 Fri, 04 Nov 2022 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304900 The appeal was allowed for statistical purposes, emphasizing adherence to the Income Tax Act provisions and correct filing for claiming deductions under relevant sections. The judgment aimed to ensure a fair examination of the assessee's claim, upholding principles of natural justice and taxpayer assistance. The matter was restored to the jurisdictional Assessing Officer for further examination under Sec. 10(23C)(iiiad), directing the assessee to substantiate its claim. The delay in filing the appeal was condoned, and the appeal was admitted for adjudication on merits, emphasizing the importance of correct filing provisions and the department's duty to assist taxpayers in claiming reliefs. Case-Laws Income Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304900