https://www.taxtmi.com/caselaws?id=217817 The appeals were allowed primarily due to the failure to follow proper procedures under Rule 46A of the IT Rules, 1962. The case emphasizes the importance of providing complete and verified documentation to substantiate claims and the necessity of following prescribed procedures in tax assessments for fair and just outcomes. en-us Fri, 19 Oct 2012 00:00:00 +0530 Fri, 26 Oct 2012 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217817 The appeals were allowed primarily due to the failure to follow proper procedures under Rule 46A of the IT Rules, 1962. The case emphasizes the importance of providing complete and verified documentation to substantiate claims and the necessity of following prescribed procedures in tax assessments for fair and just outcomes. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217817