https://www.taxtmi.com/caselaws?id=273913 The Tribunal upheld the CIT(A)'s decisions in both issues, emphasizing the importance of providing sufficient opportunities for assessment and applying relevant provisions accurately in income tax assessments. The Revenue's appeal against the deletion of expenses lacking evidence and the disallowance under sections 44AD and 44AF was dismissed, confirming the CIT(A)'s orders. The Tribunal highlighted the AO's failure to submit a remand report and the incorrect application of provisions, leading to the deletion of additions and disallowances. en-us Wed, 20 Jul 2016 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273913 The Tribunal upheld the CIT(A)'s decisions in both issues, emphasizing the importance of providing sufficient opportunities for assessment and applying relevant provisions accurately in income tax assessments. The Revenue's appeal against the deletion of expenses lacking evidence and the disallowance under sections 44AD and 44AF was dismissed, confirming the CIT(A)'s orders. The Tribunal highlighted the AO's failure to submit a remand report and the incorrect application of provisions, leading to the deletion of additions and disallowances. Case-Laws Income Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273913