https://www.taxtmi.com/caselaws?id=240152 The Tribunal partly allowed the appeals, remanding certain issues for further examination and directing the deletion or adjustment of penalties where appropriate. The judgment highlighted the importance of substantial evidence and procedural adherence in tax assessments and penalties. The penalty for commission payment was deleted as the assessee attempted to substantiate the claim, while penalties related to other additions were set aside or restricted due to lack of evidence or procedural errors. en-us Fri, 22 Mar 2013 00:00:00 +0530 Wed, 27 Nov 2013 01:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240152 The Tribunal partly allowed the appeals, remanding certain issues for further examination and directing the deletion or adjustment of penalties where appropriate. The judgment highlighted the importance of substantial evidence and procedural adherence in tax assessments and penalties. The penalty for commission payment was deleted as the assessee attempted to substantiate the claim, while penalties related to other additions were set aside or restricted due to lack of evidence or procedural errors. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240152