https://www.taxtmi.com/caselaws?id=243095 The Tribunal set aside the ex-parte best judgment assessment due to improper notice service, emphasizing the need for fair hearing opportunities. Deduction disallowances under section 10(23C) were not addressed in detail. The addition of unsecured loans and non-deduction of tax at source were confirmed but not elaborated on due to procedural irregularities. The Tribunal stressed the importance of natural justice principles, remanding the case for a fresh assessment to ensure proper hearing opportunities, treating the appeal as allowed for statistical purposes. en-us Wed, 31 Jul 2013 00:00:00 +0530 Sat, 25 Jan 2014 18:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243095 The Tribunal set aside the ex-parte best judgment assessment due to improper notice service, emphasizing the need for fair hearing opportunities. Deduction disallowances under section 10(23C) were not addressed in detail. The addition of unsecured loans and non-deduction of tax at source were confirmed but not elaborated on due to procedural irregularities. The Tribunal stressed the importance of natural justice principles, remanding the case for a fresh assessment to ensure proper hearing opportunities, treating the appeal as allowed for statistical purposes. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243095