https://www.taxtmi.com/caselaws?id=354305 The Tribunal upheld the CIT(A)'s decision to delete additions totaling Rs. 1,39,77,399 under various expense heads made by the AO, as the additional evidence provided during the appellate proceedings demonstrated the genuineness of the expenses and their exemption from TDS provisions. Additionally, the Tribunal affirmed the CIT(A)'s ruling on the admissibility of the additional evidence under Rule 46A, citing the necessity of the evidence for assessing the expenses and TDS applicability. As a result, the Revenue's appeal was dismissed. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 23 Jan 2018 08:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354305 The Tribunal upheld the CIT(A)'s decision to delete additions totaling Rs. 1,39,77,399 under various expense heads made by the AO, as the additional evidence provided during the appellate proceedings demonstrated the genuineness of the expenses and their exemption from TDS provisions. Additionally, the Tribunal affirmed the CIT(A)'s ruling on the admissibility of the additional evidence under Rule 46A, citing the necessity of the evidence for assessing the expenses and TDS applicability. As a result, the Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354305