https://www.taxtmi.com/caselaws?id=258834 Additional evidence admitted at the appellate stage, including a revised TDS return, cannot be relied on to delete a disallowance under section 40(a)(ia) unless the Assessing Officer is given a reasonable opportunity to examine and rebut it under rule 46A. Expenditure of a grant to milk producers' co-operative societies for construction of buildings was treated as revenue in nature because it was incurred under the society's bye-laws and board approval to facilitate milk collection and testing, without creation of any capital asset in the assessee's hands. The procedural disallowance issue was restored for fresh examination, while the revenue character of the building grants was upheld. en-us Fri, 25 Oct 2013 00:00:00 +0530 Tue, 21 Apr 2015 19:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258834 Additional evidence admitted at the appellate stage, including a revised TDS return, cannot be relied on to delete a disallowance under section 40(a)(ia) unless the Assessing Officer is given a reasonable opportunity to examine and rebut it under rule 46A. Expenditure of a grant to milk producers' co-operative societies for construction of buildings was treated as revenue in nature because it was incurred under the society's bye-laws and board approval to facilitate milk collection and testing, without creation of any capital asset in the assessee's hands. The procedural disallowance issue was restored for fresh examination, while the revenue character of the building grants was upheld. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258834