https://www.taxtmi.com/caselaws?id=71655 The Tribunal partially allowed the assessee's appeal by remanding the issues for further verification regarding alleged excess payments to bidi workers, citing lack of supporting records. The Tribunal upheld the validity of interest charged under sections 234B and 234C. The Revenue's appeal was dismissed, confirming the deletion of the addition for excess consumption of leaves. The Judges had differing approaches, with the Judicial Member directing a comprehensive re-examination, leading to a majority decision to remand the issues for further verification. en-us Fri, 07 Mar 2003 00:00:00 +0530 Tue, 26 Apr 2011 13:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71655 The Tribunal partially allowed the assessee's appeal by remanding the issues for further verification regarding alleged excess payments to bidi workers, citing lack of supporting records. The Tribunal upheld the validity of interest charged under sections 234B and 234C. The Revenue's appeal was dismissed, confirming the deletion of the addition for excess consumption of leaves. The Judges had differing approaches, with the Judicial Member directing a comprehensive re-examination, leading to a majority decision to remand the issues for further verification. Case-Laws Income Tax Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71655