https://www.taxtmi.com/caselaws?id=353998 The appeal by the Revenue is dismissed, upholding the CIT(A)'s decision to restrict the disallowance to Rs. 1,10,500 under Section 68 of the Income Tax Act, 1961. The judgment emphasizes procedural fairness, relevance of fresh evidence, and criticizes the tax authorities for filing frivolous appeals, urging a more qualitative approach to their work. The ruling aims to enhance efficiency, fairness, and compliance in the tax administration. en-us Fri, 12 Jan 2018 00:00:00 +0530 Tue, 16 Jan 2018 09:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353998 The appeal by the Revenue is dismissed, upholding the CIT(A)'s decision to restrict the disallowance to Rs. 1,10,500 under Section 68 of the Income Tax Act, 1961. The judgment emphasizes procedural fairness, relevance of fresh evidence, and criticizes the tax authorities for filing frivolous appeals, urging a more qualitative approach to their work. The ruling aims to enhance efficiency, fairness, and compliance in the tax administration. Case-Laws Income Tax Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353998