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    <description>The appeal was partly allowed by the Tribunal. The delay in filing the appeal was condoned due to reasonable cause. The Tribunal dismissed the ground challenging the admission of new evidence and directed re-examination of the claim of bogus loss. The deletion of disallowance under Section 14A was upheld, following the Delhi High Court&#039;s interpretation.</description>
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      <description>The appeal was partly allowed by the Tribunal. The delay in filing the appeal was condoned due to reasonable cause. The Tribunal dismissed the ground challenging the admission of new evidence and directed re-examination of the claim of bogus loss. The deletion of disallowance under Section 14A was upheld, following the Delhi High Court&#039;s interpretation.</description>
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