https://www.taxtmi.com/caselaws?id=218204 The Tribunal remanded several issues back to the assessing officer for fresh adjudication, including the deletion of an addition for discount expenses without proper documentation, admitting additional evidence without following procedural rules, and the deletion of additions in the trade account and income from undisclosed sources. The Tribunal partially agreed with the CIT(A) on some issues but emphasized the need for compliance with Rule 46A and fair opportunities for both parties in the reassessment process. The interest disallowance issue was also remanded for reconsideration. en-us Fri, 08 Jun 2012 00:00:00 +0530 Wed, 07 Nov 2012 01:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218204 The Tribunal remanded several issues back to the assessing officer for fresh adjudication, including the deletion of an addition for discount expenses without proper documentation, admitting additional evidence without following procedural rules, and the deletion of additions in the trade account and income from undisclosed sources. The Tribunal partially agreed with the CIT(A) on some issues but emphasized the need for compliance with Rule 46A and fair opportunities for both parties in the reassessment process. The interest disallowance issue was also remanded for reconsideration. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218204