https://www.taxtmi.com/caselaws?id=435616 The Tribunal dismissed the appeal, rejecting the exclusion of additional income from total income due to failure to file a retraction application, satisfaction of the assessing officer regarding cash availability not raised in initial appeal, restriction of depreciation claim not raised before CIT(A), and denial of condonation for late appeal filing and admission of new grounds. The decision underscored adherence to procedural requirements and timely filing of appeals. en-us Fri, 10 Feb 2023 00:00:00 +0530 Thu, 23 Mar 2023 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435616 The Tribunal dismissed the appeal, rejecting the exclusion of additional income from total income due to failure to file a retraction application, satisfaction of the assessing officer regarding cash availability not raised in initial appeal, restriction of depreciation claim not raised before CIT(A), and denial of condonation for late appeal filing and admission of new grounds. The decision underscored adherence to procedural requirements and timely filing of appeals. Case-Laws Income Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435616