https://www.taxtmi.com/caselaws?id=248238 The ITAT allowed the appeal for statistical purposes, emphasizing the need for a fair assessment process and consideration of relevant legal precedents. The ITAT criticized the CIT(A) for not entertaining additional claims and remanded both issues for fresh consideration, citing Tribunal decisions supporting the assessee's position on the mutuality principle and exemption of Transfer Fees and TDR premium. en-us Fri, 16 May 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248238 The ITAT allowed the appeal for statistical purposes, emphasizing the need for a fair assessment process and consideration of relevant legal precedents. The ITAT criticized the CIT(A) for not entertaining additional claims and remanded both issues for fresh consideration, citing Tribunal decisions supporting the assessee's position on the mutuality principle and exemption of Transfer Fees and TDR premium. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248238