https://www.taxtmi.com/caselaws?id=56219 The Tribunal dismissed the cross-objections filed by the assessee as time-barred, ruling that the delay of 518 days was not satisfactorily explained. The Tribunal clarified that its decisions do not establish legal precedent and cannot justify delays based on subsequent Tribunal decisions. As a result, the merits of the disallowances under sections 37(3B) and 37(3A) were not addressed due to the procedural dismissal of the cross-objections. en-us Fri, 27 Aug 1993 00:00:00 +0530 Thu, 02 Dec 2010 13:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56219 The Tribunal dismissed the cross-objections filed by the assessee as time-barred, ruling that the delay of 518 days was not satisfactorily explained. The Tribunal clarified that its decisions do not establish legal precedent and cannot justify delays based on subsequent Tribunal decisions. As a result, the merits of the disallowances under sections 37(3B) and 37(3A) were not addressed due to the procedural dismissal of the cross-objections. Case-Laws Income Tax Fri, 27 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56219