https://www.taxtmi.com/caselaws?id=267022 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the CIT(A) for reconsideration. The issue pertained to the addition under section 40A(2) of the Act for purchases made by the assessee from related and unrelated parties. The Tribunal directed a fresh determination of the relatedness of the parties involved in the purchases to accurately decide on the disallowance under section 40A(2). en-us Fri, 11 Sep 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267022 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the CIT(A) for reconsideration. The issue pertained to the addition under section 40A(2) of the Act for purchases made by the assessee from related and unrelated parties. The Tribunal directed a fresh determination of the relatedness of the parties involved in the purchases to accurately decide on the disallowance under section 40A(2). Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267022