https://www.taxtmi.com/caselaws?id=310672 The court condoned a 285-day delay in re-filing the appeal by the appellant/revenue. Regarding the deletion of disallowance under Section 14A of the Income Tax Act for AY 2013-14 and AY 2014-15, the court found that the respondent/assessee had not earned any exempt income during the relevant periods. As the issue was already addressed by prior judgments of the coordinate bench, no substantial question of law was found. Consequently, the appeals were dismissed. en-us Tue, 30 May 2023 00:00:00 +0530 Mon, 06 Nov 2023 10:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310672 The court condoned a 285-day delay in re-filing the appeal by the appellant/revenue. Regarding the deletion of disallowance under Section 14A of the Income Tax Act for AY 2013-14 and AY 2014-15, the court found that the respondent/assessee had not earned any exempt income during the relevant periods. As the issue was already addressed by prior judgments of the coordinate bench, no substantial question of law was found. Consequently, the appeals were dismissed. Case-Laws Income Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310672