https://www.taxtmi.com/caselaws?id=256014 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes. The issues of purchase discrepancies and Section 40(a)(ia) disallowance were remanded back to the CIT(A) for re-adjudication. The Tribunal upheld the deduction under Section 80-IC, deleted the addition on account of unconfirmed sundry creditors, and partially upheld the addition due to differences in purchase confirmations, directing the CIT(A) to consider complete reconciliations provided by the assessee. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 02 Feb 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256014 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes. The issues of purchase discrepancies and Section 40(a)(ia) disallowance were remanded back to the CIT(A) for re-adjudication. The Tribunal upheld the deduction under Section 80-IC, deleted the addition on account of unconfirmed sundry creditors, and partially upheld the addition due to differences in purchase confirmations, directing the CIT(A) to consider complete reconciliations provided by the assessee. Case-Laws Income Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256014