https://www.taxtmi.com/caselaws?id=271380 The Tribunal accepted the appeal for statistical purposes and ordered the case to be restored to the Ld. CIT(A) for fresh adjudication. The appellant's arguments regarding the dismissal of the appeal without adequate opportunity to be heard, non-admission of additional evidence violating Rule 46A, disallowance of interest paid, disallowance of interest claimed as deduction under section 57, and disregarding precedents were considered. The Tribunal emphasized the importance of considering loan documents and providing both parties with a fair hearing before issuing a new order. en-us Wed, 06 Jan 2016 00:00:00 +0530 Wed, 03 Feb 2016 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271380 The Tribunal accepted the appeal for statistical purposes and ordered the case to be restored to the Ld. CIT(A) for fresh adjudication. The appellant's arguments regarding the dismissal of the appeal without adequate opportunity to be heard, non-admission of additional evidence violating Rule 46A, disallowance of interest paid, disallowance of interest claimed as deduction under section 57, and disregarding precedents were considered. The Tribunal emphasized the importance of considering loan documents and providing both parties with a fair hearing before issuing a new order. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271380