https://www.taxtmi.com/caselaws?id=176671 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions on all grounds. The deletions of amounts under general stores consumption, repairs and maintenance, vehicle maintenance, and rent expenses were deemed baseless due to lack of evidence challenging the expenses claimed by the assessee. Additionally, the deletion of an addition under section 68 of the Act and disallowance of interest were overturned based on procedural faults in the assessment process, including violations of natural justice and legal infirmities in the order. en-us Mon, 01 Apr 2002 00:00:00 +0530 Sat, 26 Dec 2015 13:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176671 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions on all grounds. The deletions of amounts under general stores consumption, repairs and maintenance, vehicle maintenance, and rent expenses were deemed baseless due to lack of evidence challenging the expenses claimed by the assessee. Additionally, the deletion of an addition under section 68 of the Act and disallowance of interest were overturned based on procedural faults in the assessment process, including violations of natural justice and legal infirmities in the order. Case-Laws Income Tax Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176671