https://www.taxtmi.com/caselaws?id=216738 The Ld CIT(A) deleted the disallowance of 40% of total expenditure by the Assessing Officer, citing the genuineness of the expenses established by the appellant. The case was remitted back to the Assessing Officer for proper examination due to the non-cooperation of the assessee during the remand proceedings. The Ld CIT(A) deleted the addition based on best judgment assessment, finding the disallowance arbitrary. The appellant's request to add fresh grounds of appeal was not allowed, with the case remitted for further examination by the Assessing Officer. en-us Fri, 06 Jul 2012 00:00:00 +0530 Wed, 05 Sep 2012 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216738 The Ld CIT(A) deleted the disallowance of 40% of total expenditure by the Assessing Officer, citing the genuineness of the expenses established by the appellant. The case was remitted back to the Assessing Officer for proper examination due to the non-cooperation of the assessee during the remand proceedings. The Ld CIT(A) deleted the addition based on best judgment assessment, finding the disallowance arbitrary. The appellant's request to add fresh grounds of appeal was not allowed, with the case remitted for further examination by the Assessing Officer. Case-Laws Income Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216738