https://www.taxtmi.com/caselaws?id=360452 The ITAT partially allowed both appeals, ruling in favor of the assessee on the validity of the assessment under section 143(3) read with section 153A and the disallowance of expenses under section 37 of the Income Tax Act for the respective assessment years. The ITAT directed the AO to delete all additions lacking incriminating basis and to delete the disallowed amount of 2,03,597 for the expenses, emphasizing consistency with previous decisions. en-us Mon, 14 May 2018 00:00:00 +0530 Thu, 17 May 2018 05:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360452 The ITAT partially allowed both appeals, ruling in favor of the assessee on the validity of the assessment under section 143(3) read with section 153A and the disallowance of expenses under section 37 of the Income Tax Act for the respective assessment years. The ITAT directed the AO to delete all additions lacking incriminating basis and to delete the disallowed amount of 2,03,597 for the expenses, emphasizing consistency with previous decisions. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360452