https://www.taxtmi.com/caselaws?id=440765 The Tribunal partly allowed the appeal, granting the deduction under section 54 of the Income Tax Act and condoning the delay in filing the appeal. The addition under section 23(4) was dismissed as the assessee did not press this ground during the hearing. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 26 Jul 2023 08:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440765 The Tribunal partly allowed the appeal, granting the deduction under section 54 of the Income Tax Act and condoning the delay in filing the appeal. The addition under section 23(4) was dismissed as the assessee did not press this ground during the hearing. Case-Laws Income Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440765