https://www.taxtmi.com/caselaws?id=361673 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 30.97 lakhs, emphasizing the importance of supporting claims with scientific methodology and logical reasoning. The decision highlighted the need for authorities to carefully evaluate claims and rectification applications based on evidence and logical analysis, ensuring a fair outcome for the taxpayer. en-us Tue, 05 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361673 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 30.97 lakhs, emphasizing the importance of supporting claims with scientific methodology and logical reasoning. The decision highlighted the need for authorities to carefully evaluate claims and rectification applications based on evidence and logical analysis, ensuring a fair outcome for the taxpayer. Case-Laws Income Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361673