https://www.taxtmi.com/caselaws?id=436830 The Tribunal dismissed the appeal of the assessee in its entirety, upholding the decisions of the lower authorities on all issues. The delay in filing the appeal was condoned due to the Covid-19 pandemic. Payments made belatedly for employees' contributions to ESI & PF were disallowed. Capital gains tax was imposed on the sale of land classified as dry and waste land within municipal limits. The charging of interest under sections 234B and 234C was deemed consequential. The order was pronounced on 19th April 2023. en-us Wed, 19 Apr 2023 00:00:00 +0530 Thu, 20 Apr 2023 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436830 The Tribunal dismissed the appeal of the assessee in its entirety, upholding the decisions of the lower authorities on all issues. The delay in filing the appeal was condoned due to the Covid-19 pandemic. Payments made belatedly for employees' contributions to ESI & PF were disallowed. Capital gains tax was imposed on the sale of land classified as dry and waste land within municipal limits. The charging of interest under sections 234B and 234C was deemed consequential. The order was pronounced on 19th April 2023. Case-Laws Income Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436830