https://www.taxtmi.com/caselaws?id=434810 The appeal was dismissed by the Tribunal due to a 43-day delay in filing, which was condoned based on the principle of substantial justice prevailing over technicalities. The disallowance of interest expenses and treatment of business income were upheld, as the appellant failed to provide evidence or challenge lower authorities effectively. The Tribunal emphasized the need for substantiating claims and presenting legal arguments in tax appeals. en-us Thu, 23 Feb 2023 00:00:00 +0530 Sat, 04 Mar 2023 07:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434810 The appeal was dismissed by the Tribunal due to a 43-day delay in filing, which was condoned based on the principle of substantial justice prevailing over technicalities. The disallowance of interest expenses and treatment of business income were upheld, as the appellant failed to provide evidence or challenge lower authorities effectively. The Tribunal emphasized the need for substantiating claims and presenting legal arguments in tax appeals. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434810