https://www.taxtmi.com/caselaws?id=436336 The Tribunal allowed the appeal for statistical purposes, condoning the delay in filing due to the COVID-19 lockdown. The issue of repair of false ceiling was remanded to the AO for further assessment. TDS credit disallowance was overturned by the Tribunal, while the discrepancy in financial records was resolved in favor of the Assessee. The judgment provided detailed analysis and considerations for each issue, ensuring a fair review of the Assessee's claims. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 10 Apr 2023 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436336 The Tribunal allowed the appeal for statistical purposes, condoning the delay in filing due to the COVID-19 lockdown. The issue of repair of false ceiling was remanded to the AO for further assessment. TDS credit disallowance was overturned by the Tribunal, while the discrepancy in financial records was resolved in favor of the Assessee. The judgment provided detailed analysis and considerations for each issue, ensuring a fair review of the Assessee's claims. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436336