https://www.taxtmi.com/caselaws?id=445242 The court condoned the 5-day delay in filing and 38-day delay in re-filing the appeal, as there was no objection from the respondent/assessee. Regarding the disallowance of engineering fees for Assessment Year 2005-06, the Tribunal had reversed the disallowance by the Assessing Officer and Commissioner of Income Tax (Appeals), finding the fees were at Arm's Length Price and related to a project for the Delhi Metro Rail Corporation. The court upheld the Tribunal's decision, noting the adequacy of the provided documentation and finding no substantial question of law, thus closing the appeal. en-us Thu, 12 Oct 2023 00:00:00 +0530 Thu, 02 Nov 2023 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445242 The court condoned the 5-day delay in filing and 38-day delay in re-filing the appeal, as there was no objection from the respondent/assessee. Regarding the disallowance of engineering fees for Assessment Year 2005-06, the Tribunal had reversed the disallowance by the Assessing Officer and Commissioner of Income Tax (Appeals), finding the fees were at Arm's Length Price and related to a project for the Delhi Metro Rail Corporation. The court upheld the Tribunal's decision, noting the adequacy of the provided documentation and finding no substantial question of law, thus closing the appeal. Case-Laws Income Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445242