https://www.taxtmi.com/caselaws?id=758336 The ITAT Rajkot condoned a delay of 13 and 12 days in filing appeals for assessment years 2014-15 and 2015-16, allowing them to proceed. The Tribunal found that Mumbai Guest House Maintenance Charges, initially disallowed by the AO as personal expenses, were legitimate business expenses. Consequently, the Tribunal directed the AO to allow these expenses, resulting in the deletion of the additions. Both appeals were allowed in favor of the assessee. en-us Mon, 09 Sep 2024 00:00:00 +0530 Wed, 11 Sep 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758336 The ITAT Rajkot condoned a delay of 13 and 12 days in filing appeals for assessment years 2014-15 and 2015-16, allowing them to proceed. The Tribunal found that Mumbai Guest House Maintenance Charges, initially disallowed by the AO as personal expenses, were legitimate business expenses. Consequently, the Tribunal directed the AO to allow these expenses, resulting in the deletion of the additions. Both appeals were allowed in favor of the assessee. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758336