https://www.taxtmi.com/caselaws?id=787699 Condonation of delay was granted where the assessee offered plausible mitigating circumstances for a 93 day delay, resulting in the appeal being admitted. On the substantive tax issue, the Tribunal found transportation expenses substantiated by tax audit records, ledger entries and payments through banking channels, and noted correction of an auditor's erroneous entry; accordingly the disallowance under the tax provision invoked was deleted and the addition reversed in favour of the assessee. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787699 Condonation of delay was granted where the assessee offered plausible mitigating circumstances for a 93 day delay, resulting in the appeal being admitted. On the substantive tax issue, the Tribunal found transportation expenses substantiated by tax audit records, ledger entries and payments through banking channels, and noted correction of an auditor's erroneous entry; accordingly the disallowance under the tax provision invoked was deleted and the addition reversed in favour of the assessee. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787699