https://www.taxtmi.com/caselaws?id=364247 The Tribunal held that the CIT(A) and the AO erred in making substantive/protective additions in the assessee's hands. It directed the AO to verify the variance in amounts received and transferred to Rockland Hospitals, ensuring due process and adherence to natural justice principles. The appeals were partially allowed for statistical purposes, emphasizing the need for consistency in revenue treatment and non-discrimination among taxpayers in similar situations. en-us Mon, 23 Jul 2018 00:00:00 +0530 Tue, 24 Jul 2018 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364247 The Tribunal held that the CIT(A) and the AO erred in making substantive/protective additions in the assessee's hands. It directed the AO to verify the variance in amounts received and transferred to Rockland Hospitals, ensuring due process and adherence to natural justice principles. The appeals were partially allowed for statistical purposes, emphasizing the need for consistency in revenue treatment and non-discrimination among taxpayers in similar situations. Case-Laws Income Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364247