https://www.taxtmi.com/caselaws?id=216803 The Tribunal set aside the lower authorities' orders on various issues raised in the appeals for the assessment years 2005-06 and 2006-07. The disallowance of payments to Mr. Alphones Liguouri and under section 40(a)(ia) were remitted back to the Assessing Officer for fresh consideration due to inadequate assessment of the necessity of services provided. The provision made towards amounts payable to landowners and the deduction under section 80IB were also remitted for reevaluation, emphasizing the importance of a comprehensive review based on complete facts and fair opportunity for the assessee to present their case. en-us Thu, 14 Jun 2012 00:00:00 +0530 Sun, 23 Sep 2012 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216803 The Tribunal set aside the lower authorities' orders on various issues raised in the appeals for the assessment years 2005-06 and 2006-07. The disallowance of payments to Mr. Alphones Liguouri and under section 40(a)(ia) were remitted back to the Assessing Officer for fresh consideration due to inadequate assessment of the necessity of services provided. The provision made towards amounts payable to landowners and the deduction under section 80IB were also remitted for reevaluation, emphasizing the importance of a comprehensive review based on complete facts and fair opportunity for the assessee to present their case. Case-Laws Income Tax Thu, 14 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216803