https://www.taxtmi.com/caselaws?id=65248 The Revenue's appeal was allowed, reinstating the addition of Rs. 1,25,800 on account of disallowance of consultancy charges. The Tribunal found that the CIT(A) failed to thoroughly examine the evidence and statements, highlighting inconsistencies in payment methods and delayed payments, which did not support the genuineness of the consultancy charges. Consequently, the Tribunal ruled in favor of the Revenue, overturning the CIT(A)'s decision. en-us Mon, 09 Feb 2004 00:00:00 +0530 Mon, 14 Feb 2011 14:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65248 The Revenue's appeal was allowed, reinstating the addition of Rs. 1,25,800 on account of disallowance of consultancy charges. The Tribunal found that the CIT(A) failed to thoroughly examine the evidence and statements, highlighting inconsistencies in payment methods and delayed payments, which did not support the genuineness of the consultancy charges. Consequently, the Tribunal ruled in favor of the Revenue, overturning the CIT(A)'s decision. Case-Laws Income Tax Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65248