https://www.taxtmi.com/caselaws?id=55472 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals. The condonation of delay was deemed justified, the direction to grant credit for tax deduction was supported, and the rectification of tax deducted at source in earlier assessment years was confirmed. The decision was grounded on principles of substantial justice and statutory provisions concerning tax credit allowances. en-us Tue, 12 Mar 1991 00:00:00 +0530 Sat, 27 Nov 2010 12:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55472 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals. The condonation of delay was deemed justified, the direction to grant credit for tax deduction was supported, and the rectification of tax deducted at source in earlier assessment years was confirmed. The decision was grounded on principles of substantial justice and statutory provisions concerning tax credit allowances. Case-Laws Income Tax Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55472