https://www.taxtmi.com/caselaws?id=215764 The Tribunal allowed the appeal for statistical purposes, remanding the case to the Assessing Officer for further verification. The Tribunal emphasized the need for a proper examination of the nature of the expenditure paid to TNEB for infrastructure charges, highlighting the absence of crucial agreement details. The Assessing Officer was instructed to re-adjudicate the issue based on the Tribunal's observations, ensuring a speaking order after granting the assessee a fair hearing opportunity. en-us Fri, 29 Jun 2012 00:00:00 +0530 Fri, 17 Aug 2012 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215764 The Tribunal allowed the appeal for statistical purposes, remanding the case to the Assessing Officer for further verification. The Tribunal emphasized the need for a proper examination of the nature of the expenditure paid to TNEB for infrastructure charges, highlighting the absence of crucial agreement details. The Assessing Officer was instructed to re-adjudicate the issue based on the Tribunal's observations, ensuring a speaking order after granting the assessee a fair hearing opportunity. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215764