https://www.taxtmi.com/caselaws?id=240976 The ITAT allowed the appeal partly for statistical purposes, addressing issues raised by the assessee for the assessment year 2004-2005. The ITAT set aside the CIT(A)'s decision to add Rs.18,00,000 on account of unexplained credits, directing the AO to allow cross-examination to ascertain the truth. Additionally, the ITAT directed the AO to reconsider the deduction for bad debts and repairs and maintenance charges for computers, providing the assessee with proper opportunities and adjustments as necessary. en-us Tue, 05 Feb 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240976 The ITAT allowed the appeal partly for statistical purposes, addressing issues raised by the assessee for the assessment year 2004-2005. The ITAT set aside the CIT(A)'s decision to add Rs.18,00,000 on account of unexplained credits, directing the AO to allow cross-examination to ascertain the truth. Additionally, the ITAT directed the AO to reconsider the deduction for bad debts and repairs and maintenance charges for computers, providing the assessee with proper opportunities and adjustments as necessary. Case-Laws Income Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240976