https://www.taxtmi.com/caselaws?id=352202 The Tribunal upheld the CIT(A)'s decisions to delete additions made by the AO for AY 2010-11 and AY 2011-12, emphasizing consistency in judicial decisions and fair interpretation of tax laws. The Tribunal dismissed the Revenue's appeals, highlighting the retrospective effect of the second proviso to Section 40(a)(ia) and maintaining consistency with earlier rulings. en-us Wed, 06 Dec 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352202 The Tribunal upheld the CIT(A)'s decisions to delete additions made by the AO for AY 2010-11 and AY 2011-12, emphasizing consistency in judicial decisions and fair interpretation of tax laws. The Tribunal dismissed the Revenue's appeals, highlighting the retrospective effect of the second proviso to Section 40(a)(ia) and maintaining consistency with earlier rulings. Case-Laws Income Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352202