https://www.taxtmi.com/caselaws?id=253995 The Tribunal found in favor of the appellant, emphasizing the need for a detailed and speaking order by the authorities. The case highlighted the importance of considering all submissions before making a decision. The Tribunal ordered a fresh decision on the non-adjudication of grounds of appeal by CIT(A) and sent back the issue of disallowance under section 40(a)(ia) of the Income Tax Act for further verification, ultimately allowing the appeal for statistical purposes. en-us Fri, 28 Nov 2014 00:00:00 +0530 Tue, 09 Dec 2014 23:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253995 The Tribunal found in favor of the appellant, emphasizing the need for a detailed and speaking order by the authorities. The case highlighted the importance of considering all submissions before making a decision. The Tribunal ordered a fresh decision on the non-adjudication of grounds of appeal by CIT(A) and sent back the issue of disallowance under section 40(a)(ia) of the Income Tax Act for further verification, ultimately allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253995