https://www.taxtmi.com/caselaws?id=310684 The court condoned the delays in filing and re-filing appeals by the appellant/revenue, with delays of 11 days, 2 days, and 118 days, respectively, after considering the reasons provided. Regarding the sustenance of deletion of disallowance under Section 14A of the Income Tax Act, 1961, the court dismissed the appeals for the Assessment Years 2014-15, 2015-16, 2017-18, and 2016-17. It concluded that no substantial question of law arose concerning the Tribunal's decision to uphold the deletion of disallowance, even though no tax-exempt income was earned during the relevant period. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 06 Nov 2023 18:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310684 The court condoned the delays in filing and re-filing appeals by the appellant/revenue, with delays of 11 days, 2 days, and 118 days, respectively, after considering the reasons provided. Regarding the sustenance of deletion of disallowance under Section 14A of the Income Tax Act, 1961, the court dismissed the appeals for the Assessment Years 2014-15, 2015-16, 2017-18, and 2016-17. It concluded that no substantial question of law arose concerning the Tribunal's decision to uphold the deletion of disallowance, even though no tax-exempt income was earned during the relevant period. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310684