https://www.taxtmi.com/caselaws?id=243772 The Tribunal upheld the CIT (A)'s decision to delete the addition made by the AO, dismissing the Revenue's appeal and affirming the deletion of the disallowance of interest under section 36(1)(iii) of the Income Tax Act. The Tribunal found that all conditions of the section were met, and the AO lacked sufficient documentary evidence to justify the disallowance, leading to the decision in favor of the assessee. en-us Thu, 30 Jan 2014 00:00:00 +0530 Mon, 10 Feb 2014 07:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243772 The Tribunal upheld the CIT (A)'s decision to delete the addition made by the AO, dismissing the Revenue's appeal and affirming the deletion of the disallowance of interest under section 36(1)(iii) of the Income Tax Act. The Tribunal found that all conditions of the section were met, and the AO lacked sufficient documentary evidence to justify the disallowance, leading to the decision in favor of the assessee. Case-Laws Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243772