https://www.taxtmi.com/caselaws?id=182325 The tribunal partly allowed the Revenue's appeal for statistical purposes. The disallowance of consultancy charges payments was overturned, directing a fresh consideration by the Assessing Officer with a fair hearing. Regarding the verification of books of accounts, the issue was remitted back to the Assessing Officer for limited verification, which was upheld by the tribunal. The remittance was deemed within the Ld. Commissioner of Income Tax (Appeals)' jurisdiction. The decision emphasized the need for additional evidence and proper verification of accounts. en-us Fri, 24 Jun 2011 00:00:00 +0530 Sat, 07 May 2016 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182325 The tribunal partly allowed the Revenue's appeal for statistical purposes. The disallowance of consultancy charges payments was overturned, directing a fresh consideration by the Assessing Officer with a fair hearing. Regarding the verification of books of accounts, the issue was remitted back to the Assessing Officer for limited verification, which was upheld by the tribunal. The remittance was deemed within the Ld. Commissioner of Income Tax (Appeals)' jurisdiction. The decision emphasized the need for additional evidence and proper verification of accounts. Case-Laws Income Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182325