https://www.taxtmi.com/caselaws?id=278143 The appeals by the Revenue were dismissed. The CIT(A)'s decisions to delete the disallowances and additions made by the AO were upheld. The assessee provided sufficient evidence to substantiate their claims, and the AO failed to provide contrary evidence or adequately examine the additional evidence presented. The principle of consistency and the Supreme Court decision in Radhaswami Satsang vs. CIT were key factors in the judgment. en-us Thu, 12 Jul 2018 00:00:00 +0530 Sat, 12 Jan 2019 07:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278143 The appeals by the Revenue were dismissed. The CIT(A)'s decisions to delete the disallowances and additions made by the AO were upheld. The assessee provided sufficient evidence to substantiate their claims, and the AO failed to provide contrary evidence or adequately examine the additional evidence presented. The principle of consistency and the Supreme Court decision in Radhaswami Satsang vs. CIT were key factors in the judgment. Case-Laws Income Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278143