https://www.taxtmi.com/caselaws?id=786835 Condonation of a 401 day delay was accepted on the basis of reasonable cause-ill health of a partner, unfamiliarity with procedure and late engagement of counsel-resulting in admission of the appeal. On the substantive tax issue, a disallowance purportedly under the law for failure to deduct tax at source on rent was held unsustainable where the tax audit figures were clerically replicated from a sister concern and no actual rent payment or supporting entries existed; absence of actual payment negated the factual foundation for invoking the disallowance, which was deleted. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786835 Condonation of a 401 day delay was accepted on the basis of reasonable cause-ill health of a partner, unfamiliarity with procedure and late engagement of counsel-resulting in admission of the appeal. On the substantive tax issue, a disallowance purportedly under the law for failure to deduct tax at source on rent was held unsustainable where the tax audit figures were clerically replicated from a sister concern and no actual rent payment or supporting entries existed; absence of actual payment negated the factual foundation for invoking the disallowance, which was deleted. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786835