https://www.taxtmi.com/caselaws?id=241104 The Tribunal allowed the revenue's appeal for statistical purposes and directed a reevaluation of the assessee's business or professional status to determine the applicability of Section 194J. The CIT(A)'s deletion of the addition under Section 40(a)(ia) was upheld, emphasizing the need to ascertain the true nature of the assessee's vocation as either business or profession. The issue was remanded to the AO for further verification and consideration, with instructions to allow the assessee an opportunity to present evidence supporting their business status. en-us Tue, 22 Oct 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241104 The Tribunal allowed the revenue's appeal for statistical purposes and directed a reevaluation of the assessee's business or professional status to determine the applicability of Section 194J. The CIT(A)'s deletion of the addition under Section 40(a)(ia) was upheld, emphasizing the need to ascertain the true nature of the assessee's vocation as either business or profession. The issue was remanded to the AO for further verification and consideration, with instructions to allow the assessee an opportunity to present evidence supporting their business status. Case-Laws Income Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241104