https://www.taxtmi.com/caselaws?id=256286 The Tribunal dismissed the challenge to the validity of the order under Section 143(3), deleted the disallowance under Section 43B, upheld the deletion of Rs. 45 lakhs under Section 68, and remanded the remaining addition of Rs. 223 lakhs for fresh consideration. The appeal on building construction expenses was also dismissed, with the Tribunal affirming the lower court's decision. The appeals were allowed for statistical purposes. en-us Mon, 12 Jan 2015 00:00:00 +0530 Sun, 08 Feb 2015 22:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256286 The Tribunal dismissed the challenge to the validity of the order under Section 143(3), deleted the disallowance under Section 43B, upheld the deletion of Rs. 45 lakhs under Section 68, and remanded the remaining addition of Rs. 223 lakhs for fresh consideration. The appeal on building construction expenses was also dismissed, with the Tribunal affirming the lower court's decision. The appeals were allowed for statistical purposes. Case-Laws Income Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256286