https://www.taxtmi.com/caselaws?id=237209 The Tribunal remitted issues related to section 2(22)(e) back to the Commissioner (Appeals) for fresh consideration, upholding disallowances under sections 40A(3), commission and brokerage expenses, and levelling and fencing charges due to insufficient evidence provided by the assessee. The Revenue's appeals were allowed for statistical purposes. The order was pronounced on October 5, 2012. en-us Fri, 05 Oct 2012 00:00:00 +0530 Sat, 21 May 2016 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237209 The Tribunal remitted issues related to section 2(22)(e) back to the Commissioner (Appeals) for fresh consideration, upholding disallowances under sections 40A(3), commission and brokerage expenses, and levelling and fencing charges due to insufficient evidence provided by the assessee. The Revenue's appeals were allowed for statistical purposes. The order was pronounced on October 5, 2012. Case-Laws Income Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237209