https://www.taxtmi.com/caselaws?id=437024 The appeal was partly allowed, with the issue of disallowance of Rs. 2,47,85,290/- for drawing and designing charges remanded back to the Assessing Officer for re-examination. The disallowance of Rs. 1,35,957/- under Section 14A of the Income-tax Act was deleted. The delay in filing the appeal was condoned by the Tribunal due to the Covid-19 period and in line with the Hon'ble Apex Court's directive to extend the limitation period. en-us Mon, 24 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437024 The appeal was partly allowed, with the issue of disallowance of Rs. 2,47,85,290/- for drawing and designing charges remanded back to the Assessing Officer for re-examination. The disallowance of Rs. 1,35,957/- under Section 14A of the Income-tax Act was deleted. The delay in filing the appeal was condoned by the Tribunal due to the Covid-19 period and in line with the Hon'ble Apex Court's directive to extend the limitation period. Case-Laws Income Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437024