https://www.taxtmi.com/caselaws?id=338860 The Tribunal partly allowed the assessee's appeals by restricting the addition under Section 41(1) of the Income Tax Act to Rs. 36,11,230/- and dismissing the grounds related to the levy of interest under Sections 234B and 220(2) as consequential. Additionally, the Tribunal invalidated the addition under Section 153A, as it duplicated issues already addressed in the original assessment proceedings. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 13 Feb 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338860 The Tribunal partly allowed the assessee's appeals by restricting the addition under Section 41(1) of the Income Tax Act to Rs. 36,11,230/- and dismissing the grounds related to the levy of interest under Sections 234B and 220(2) as consequential. Additionally, the Tribunal invalidated the addition under Section 153A, as it duplicated issues already addressed in the original assessment proceedings. Case-Laws Income Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338860