https://www.taxtmi.com/caselaws?id=363276 The Tribunal upheld the manual selection of the case for scrutiny, dismissing the appeal challenging the process. It allowed the claim of prior period expenses, citing lack of mala fide intent. Additionally, the Tribunal ruled in favor of the assessee regarding the addition made for administrative charges, finding insufficient evidence to support the revenue's position. Overall, the Tribunal partly allowed the appeal, favoring the assessee on the issues of prior period expenses and administrative charges. en-us Fri, 06 Jul 2018 00:00:00 +0530 Tue, 10 Jul 2018 09:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363276 The Tribunal upheld the manual selection of the case for scrutiny, dismissing the appeal challenging the process. It allowed the claim of prior period expenses, citing lack of mala fide intent. Additionally, the Tribunal ruled in favor of the assessee regarding the addition made for administrative charges, finding insufficient evidence to support the revenue's position. Overall, the Tribunal partly allowed the appeal, favoring the assessee on the issues of prior period expenses and administrative charges. Case-Laws Income Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363276