https://www.taxtmi.com/caselaws?id=238374 The ITAT upheld the CIT(A)'s decision to delete the addition of Rs.9,22,500/- on account of tuition fees, emphasizing that the assessee's calculations were reasonable and no further investigation was conducted by the Revenue post the retraction. The ITAT also dismissed the Revenue's challenge on the addition made on account of low household withdrawals, finding the withdrawals reasonable. Additionally, the ITAT confirmed the CIT(A)'s decision to add Rs.1,00,000/- as admission fee, based on industry practice, and dismissed the assessee's Cross-Objection. en-us Fri, 04 Oct 2013 00:00:00 +0530 Mon, 21 Oct 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238374 The ITAT upheld the CIT(A)'s decision to delete the addition of Rs.9,22,500/- on account of tuition fees, emphasizing that the assessee's calculations were reasonable and no further investigation was conducted by the Revenue post the retraction. The ITAT also dismissed the Revenue's challenge on the addition made on account of low household withdrawals, finding the withdrawals reasonable. Additionally, the ITAT confirmed the CIT(A)'s decision to add Rs.1,00,000/- as admission fee, based on industry practice, and dismissed the assessee's Cross-Objection. Case-Laws Income Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238374