https://www.taxtmi.com/caselaws?id=265249 The ITAT upheld the Ld. CIT(A)'s decision to delete a portion of the addition made under section 41(1)(a) and confirmed the balance, citing valid reasons related to payment confirmations and the assessee's health issues. Additionally, the ITAT found no fault in the Ld. CIT(A)'s admission of additional evidence under Rule 46A, as the AO had not provided adequate opportunities to the assessee, resulting in the dismissal of the Revenue's appeal. en-us Fri, 22 Aug 2014 00:00:00 +0530 Fri, 09 Oct 2015 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265249 The ITAT upheld the Ld. CIT(A)'s decision to delete a portion of the addition made under section 41(1)(a) and confirmed the balance, citing valid reasons related to payment confirmations and the assessee's health issues. Additionally, the ITAT found no fault in the Ld. CIT(A)'s admission of additional evidence under Rule 46A, as the AO had not provided adequate opportunities to the assessee, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265249