https://www.taxtmi.com/caselaws?id=186230 The Appellate Tribunal remanded both issues back to the Assessing Officer for further examination, highlighting the need for clear evidence to support the disallowance decisions. The Tribunal emphasized the importance of proper adjudication and examination in determining the allowability of expenses and interest disallowances in accordance with the Income-tax Act, 1961. en-us Thu, 22 Mar 2012 00:00:00 +0530 Sat, 10 Sep 2016 13:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186230 The Appellate Tribunal remanded both issues back to the Assessing Officer for further examination, highlighting the need for clear evidence to support the disallowance decisions. The Tribunal emphasized the importance of proper adjudication and examination in determining the allowability of expenses and interest disallowances in accordance with the Income-tax Act, 1961. Case-Laws Income Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186230