https://www.taxtmi.com/caselaws?id=181689 The Tribunal remanded the issue of disallowance of service charges for raw material procurement due to non-deduction of TDS for further examination by the Assessing Officer. Regarding the addition of process loss to the assessee's income, the Tribunal upheld the Commissioner of Income Tax (Appeals) decision, citing discrepancies in the details provided by the assessee and lack of substantiating evidence. The Tribunal dismissed claims of inadequate opportunity for the assessee, emphasizing the ample chances provided during assessment proceedings. The appeal was partly allowed for statistical purposes, affirming the authorities' factual findings and conclusions. en-us Mon, 26 Oct 2015 00:00:00 +0530 Fri, 22 Apr 2016 09:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181689 The Tribunal remanded the issue of disallowance of service charges for raw material procurement due to non-deduction of TDS for further examination by the Assessing Officer. Regarding the addition of process loss to the assessee's income, the Tribunal upheld the Commissioner of Income Tax (Appeals) decision, citing discrepancies in the details provided by the assessee and lack of substantiating evidence. The Tribunal dismissed claims of inadequate opportunity for the assessee, emphasizing the ample chances provided during assessment proceedings. The appeal was partly allowed for statistical purposes, affirming the authorities' factual findings and conclusions. Case-Laws Income Tax Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181689