https://www.taxtmi.com/caselaws?id=369701 The Tribunal allowed the assessee's appeal, ruling that the cash payments to tenants were made by the construction company, not the individual assessee. The Tribunal considered project details and ownership of transactions, leading to the deletion of the addition. The decision favored the assessee, emphasizing the distinction between the company and the individual in making the payments, pronounced on 29-10-2018. en-us Mon, 29 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369701 The Tribunal allowed the assessee's appeal, ruling that the cash payments to tenants were made by the construction company, not the individual assessee. The Tribunal considered project details and ownership of transactions, leading to the deletion of the addition. The decision favored the assessee, emphasizing the distinction between the company and the individual in making the payments, pronounced on 29-10-2018. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369701