https://www.taxtmi.com/caselaws?id=244390 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of expenses claimed by the assessee for site development and construction to 15% of cash payments, excluding payments made by cheque. The Tribunal directed the Assessing Officer to comply with its directions for re-quantification, finding the decision consistent with previous orders in the assessee's case for other assessment years. The legality of remitting the issue back to the Assessing Officer with specific directions was affirmed, emphasizing adherence to the Tribunal's directives for re-quantification. en-us Wed, 05 Feb 2014 00:00:00 +0530 Tue, 25 Feb 2014 06:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244390 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of expenses claimed by the assessee for site development and construction to 15% of cash payments, excluding payments made by cheque. The Tribunal directed the Assessing Officer to comply with its directions for re-quantification, finding the decision consistent with previous orders in the assessee's case for other assessment years. The legality of remitting the issue back to the Assessing Officer with specific directions was affirmed, emphasizing adherence to the Tribunal's directives for re-quantification. Case-Laws Income Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244390