https://www.taxtmi.com/caselaws?id=456537 A short delay in filing the appeal was condoned on the basis of an affidavit showing reasonable and sufficient cause. The dispute over income from enhanced compensation and interest was not finally decided because the assessee claimed the receipt belonged to seven legal heirs and only its share was taxable; as the relevant factual basis was not verified before the first appellate authority, the computation of income and corresponding TDS credit were remanded to the Assessing Officer for fresh determination in accordance with law. en-us Tue, 26 Sep 2023 00:00:00 +0530 Wed, 31 Jul 2024 20:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456537 A short delay in filing the appeal was condoned on the basis of an affidavit showing reasonable and sufficient cause. The dispute over income from enhanced compensation and interest was not finally decided because the assessee claimed the receipt belonged to seven legal heirs and only its share was taxable; as the relevant factual basis was not verified before the first appellate authority, the computation of income and corresponding TDS credit were remanded to the Assessing Officer for fresh determination in accordance with law. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456537