https://www.taxtmi.com/caselaws?id=770810 AT allowed assessee's appeal on two key grounds: (1) condonation of 640-day delay, finding the delay unintentional and caused by oversight, and (2) deletion of ad hoc Rs. 10 lakh expense disallowance due to lack of specific documentary evidence by the Assessing Officer. The appeal was ultimately decided in favor of the assessee, emphasizing principles of substantial justice and procedural fairness. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 15 May 2025 14:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770810 AT allowed assessee's appeal on two key grounds: (1) condonation of 640-day delay, finding the delay unintentional and caused by oversight, and (2) deletion of ad hoc Rs. 10 lakh expense disallowance due to lack of specific documentary evidence by the Assessing Officer. The appeal was ultimately decided in favor of the assessee, emphasizing principles of substantial justice and procedural fairness. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770810