https://www.taxtmi.com/caselaws?id=360747 The tribunal allowed the appeal, directing the deletion of additions under Section 41(1) for cessation of liability, addition of bogus sundry creditors, and disallowance under Section 40(a)(ia) for short deduction of tax at source. The judgment stressed the need to demonstrate actual cessation of liability and the correct application of statutory provisions. en-us Fri, 04 May 2018 00:00:00 +0530 Sat, 19 May 2018 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360747 The tribunal allowed the appeal, directing the deletion of additions under Section 41(1) for cessation of liability, addition of bogus sundry creditors, and disallowance under Section 40(a)(ia) for short deduction of tax at source. The judgment stressed the need to demonstrate actual cessation of liability and the correct application of statutory provisions. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360747