https://www.taxtmi.com/caselaws?id=437028 The court condoned the 240-day delay in filing the appeal by the appellant/revenue, as the respondent/assessee did not oppose the request. Regarding the deduction of costs incurred on seconded personnel, the Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision in favor of the respondent/assessee, allowing the expenses claimed. The court found no substantial question of law, emphasizing consistency in tax proceedings and declined to interfere with the lower forums' decisions, closing the appeal accordingly. en-us Wed, 29 Mar 2023 00:00:00 +0530 Wed, 26 Apr 2023 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437028 The court condoned the 240-day delay in filing the appeal by the appellant/revenue, as the respondent/assessee did not oppose the request. Regarding the deduction of costs incurred on seconded personnel, the Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision in favor of the respondent/assessee, allowing the expenses claimed. The court found no substantial question of law, emphasizing consistency in tax proceedings and declined to interfere with the lower forums' decisions, closing the appeal accordingly. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437028