https://www.taxtmi.com/caselaws?id=331309 The Tribunal allowed the appeal for statistical purposes, remitting both issues back to the CIT(A) for re-examination with directions to provide adequate hearing opportunities and for the assessee to cooperate by furnishing required details. The CIT(A) is instructed to re-examine the disallowance under Section 40A(3) and Section 40(a)(ia) of the Income Tax Act based on the Tribunal's observations and the relevant case law cited. en-us Mon, 13 Jun 2016 00:00:00 +0530 Fri, 19 Aug 2016 10:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331309 The Tribunal allowed the appeal for statistical purposes, remitting both issues back to the CIT(A) for re-examination with directions to provide adequate hearing opportunities and for the assessee to cooperate by furnishing required details. The CIT(A) is instructed to re-examine the disallowance under Section 40A(3) and Section 40(a)(ia) of the Income Tax Act based on the Tribunal's observations and the relevant case law cited. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331309