In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes
Bench: Chandra Poojari & Smt. Beena Pillai
36(1)(vii) iii-iv CSR Expenditure Revenue appeal vii-viii RBI penalty Revenue appeal ix Club Expenses Revenue appeal 5. At the outset, the Ld. DR submitted that there is a delay of 109 days in filing the revenue’s appeal before this Tribunal. The revenue has filed condonation petition dated 04.09.2023 seeking the delay to be condoned