https://www.taxtmi.com/caselaws?id=184922 The Tribunal upheld the CIT (A)'s decision to restrict the addition under section 40A(3) of the I.T. Act, dismissing the Revenue's appeal. It was held that the AO misinterpreted the provision, and there was no violation of Rule 46A as no additional evidence was submitted before the CIT (A). The appeals of the Revenue were thus dismissed, with the order pronounced on 19th August 2011. en-us Fri, 19 Aug 2011 00:00:00 +0530 Mon, 25 Jul 2016 12:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184922 The Tribunal upheld the CIT (A)'s decision to restrict the addition under section 40A(3) of the I.T. Act, dismissing the Revenue's appeal. It was held that the AO misinterpreted the provision, and there was no violation of Rule 46A as no additional evidence was submitted before the CIT (A). The appeals of the Revenue were thus dismissed, with the order pronounced on 19th August 2011. Case-Laws Income Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184922