https://www.taxtmi.com/caselaws?id=259850 The appeals were partly allowed, with specific issues remanded to the Assessing Officer for further verification. The tribunal provided detailed reasoning for each disallowance and addition, ensuring that the principles of commercial expediency and real income theory were upheld. en-us Fri, 15 May 2015 00:00:00 +0530 Sat, 23 May 2015 19:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259850 The appeals were partly allowed, with specific issues remanded to the Assessing Officer for further verification. The tribunal provided detailed reasoning for each disallowance and addition, ensuring that the principles of commercial expediency and real income theory were upheld. Case-Laws Income Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259850