https://www.taxtmi.com/caselaws?id=335913 The Tribunal partly allowed the appeal, adjusting the trading addition and deleting the security deposit addition. The disallowance under Section 40(a)(ia) was remanded for verification, with the Tribunal emphasizing the importance of fair assessment based on verified records and consistent practices. en-us Tue, 15 Nov 2016 00:00:00 +0530 Fri, 09 Dec 2016 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335913 The Tribunal partly allowed the appeal, adjusting the trading addition and deleting the security deposit addition. The disallowance under Section 40(a)(ia) was remanded for verification, with the Tribunal emphasizing the importance of fair assessment based on verified records and consistent practices. Case-Laws Income Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335913