https://www.taxtmi.com/caselaws?id=221947 The Tribunal set aside the CIT(A)'s order deleting the disallowance of Rs. 50,91,541/- under Section 40(a)(ia) of the Income Tax Act. The Tribunal found procedural lapses and inconsistencies in the CIT(A)'s decision, remanding the matter back to the AO for fresh examination. The AO is directed to review the details and documents provided by the assessee and allow a fair opportunity for the assessee to present their case. The Revenue's appeal is allowed for statistical purposes. en-us Fri, 30 Mar 2012 00:00:00 +0530 Thu, 31 Mar 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221947 The Tribunal set aside the CIT(A)'s order deleting the disallowance of Rs. 50,91,541/- under Section 40(a)(ia) of the Income Tax Act. The Tribunal found procedural lapses and inconsistencies in the CIT(A)'s decision, remanding the matter back to the AO for fresh examination. The AO is directed to review the details and documents provided by the assessee and allow a fair opportunity for the assessee to present their case. The Revenue's appeal is allowed for statistical purposes. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221947