https://www.taxtmi.com/caselaws?id=237368 The Tribunal upheld the validity of the assessment under section 153A, deleted additions made under section 69C, allowed capitalization of commission expenses in the Jaipur project, upheld deletion of donation expenses, and confirmed deletion of disallowance of interest on loans to sister concerns. The Tribunal also found no violation of Rule 46A in admitting additional evidence, ultimately dismissing the revenue's appeal, allowing the assessee's cross-objection, and partly allowing the assessee's appeal. en-us Mon, 31 Dec 2012 00:00:00 +0530 Thu, 26 Sep 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237368 The Tribunal upheld the validity of the assessment under section 153A, deleted additions made under section 69C, allowed capitalization of commission expenses in the Jaipur project, upheld deletion of donation expenses, and confirmed deletion of disallowance of interest on loans to sister concerns. The Tribunal also found no violation of Rule 46A in admitting additional evidence, ultimately dismissing the revenue's appeal, allowing the assessee's cross-objection, and partly allowing the assessee's appeal. Case-Laws Income Tax Mon, 31 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237368