https://www.taxtmi.com/caselaws?id=308062 The HC of Delhi condoned a 93-day delay in re-filing an appeal by the Revenue. The appeal was dismissed as the ITAT upheld the CIT(A)'s decision on disallowance under Section 40A(IA). The CIT(A) noted that the payee, DTC, had accounted for the amount as its tax liability, and the Court found no substantial question of law. en-us Mon, 21 May 2018 00:00:00 +0530 Mon, 25 May 2026 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308062 The HC of Delhi condoned a 93-day delay in re-filing an appeal by the Revenue. The appeal was dismissed as the ITAT upheld the CIT(A)'s decision on disallowance under Section 40A(IA). The CIT(A) noted that the payee, DTC, had accounted for the amount as its tax liability, and the Court found no substantial question of law. Case-Laws Income Tax Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308062