https://www.taxtmi.com/caselaws?id=257744 The ITAT partially allowed the Revenue's appeal, remanding certain issues back to the CIT(A) for further consideration and detailed decisions. The additions made by the Assessing Officer were deleted due to lack of proper accounting and evidence, with the ITAT emphasizing the need for justification and supporting material before making such additions. The matter under section 43B of the Income Tax Act was remanded for a fresh decision with detailed reasoning, while the disallowance under section 36(1)(va) was upheld as the Provident Fund contributions were deposited before the due date. The issue concerning closing stock of sugar was also remanded for a comprehensive decision by the CIT(A). en-us Wed, 10 Dec 2014 00:00:00 +0530 Sat, 21 Mar 2015 06:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257744 The ITAT partially allowed the Revenue's appeal, remanding certain issues back to the CIT(A) for further consideration and detailed decisions. The additions made by the Assessing Officer were deleted due to lack of proper accounting and evidence, with the ITAT emphasizing the need for justification and supporting material before making such additions. The matter under section 43B of the Income Tax Act was remanded for a fresh decision with detailed reasoning, while the disallowance under section 36(1)(va) was upheld as the Provident Fund contributions were deposited before the due date. The issue concerning closing stock of sugar was also remanded for a comprehensive decision by the CIT(A). Case-Laws Income Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257744