https://www.taxtmi.com/caselaws?id=178050 The Tribunal allowed the assessee's appeal regarding trading addition, disallowance of packing material expenses, and loading and unloading expenses. The Revenue's appeal on the addition under Section 41(1) for unverifiable sundry creditors was remanded for fresh consideration. The disallowance under Section 14A was upheld for investments in shares yielding exempt dividend income. The determination of rental income was to be reworked based on principles laid down by the Delhi High Court. The Tribunal's detailed judgment addressed each issue, with the order pronounced on 23-09-2011. en-us Fri, 23 Sep 2011 00:00:00 +0530 Tue, 10 Oct 2017 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178050 The Tribunal allowed the assessee's appeal regarding trading addition, disallowance of packing material expenses, and loading and unloading expenses. The Revenue's appeal on the addition under Section 41(1) for unverifiable sundry creditors was remanded for fresh consideration. The disallowance under Section 14A was upheld for investments in shares yielding exempt dividend income. The determination of rental income was to be reworked based on principles laid down by the Delhi High Court. The Tribunal's detailed judgment addressed each issue, with the order pronounced on 23-09-2011. Case-Laws Income Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178050