https://www.taxtmi.com/caselaws?id=462677 Delhi HC dismissed revenue's appeal regarding claim under section 36(1)(viii) made through revised return. AO initially rejected the claim as belated, but CIT(A) accepted it and remanded matter to AO for quantification. ITAT upheld CIT(A)'s direction for remand. Court held revenue was not aggrieved by ITAT's decision confirming the allowability of the claim and remand for quantification. No substantial question of law arose from the proceedings. en-us Fri, 06 Dec 2024 00:00:00 +0530 Wed, 09 Jul 2025 13:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462677 Delhi HC dismissed revenue's appeal regarding claim under section 36(1)(viii) made through revised return. AO initially rejected the claim as belated, but CIT(A) accepted it and remanded matter to AO for quantification. ITAT upheld CIT(A)'s direction for remand. Court held revenue was not aggrieved by ITAT's decision confirming the allowability of the claim and remand for quantification. No substantial question of law arose from the proceedings. Case-Laws Income Tax Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462677