https://www.taxtmi.com/caselaws?id=305269 The Tribunal allowed all fourteen appeals by condoning the delay in filing and deleting the penalties levied under section 271C of the Income Tax Act. The decision emphasized the importance of bona fide actions by employers in estimating taxable income and prioritized substantial justice over technicalities. en-us Fri, 25 Mar 2022 00:00:00 +0530 Thu, 24 Nov 2022 23:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305269 The Tribunal allowed all fourteen appeals by condoning the delay in filing and deleting the penalties levied under section 271C of the Income Tax Act. The decision emphasized the importance of bona fide actions by employers in estimating taxable income and prioritized substantial justice over technicalities. Case-Laws Income Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305269