https://www.taxtmi.com/caselaws?id=377644 The Tribunal upheld the CIT(A)'s decisions in dismissing the Revenue's appeal. The deletion of the addition of Rs. 2,30,53,039/- was supported by evidence showing an arithmetical error in the undisclosed income calculation. Additionally, the allowance of the set-off of expenses amounting to Rs. 19,70,923/- was justified as they were directly related to the primary business activity. The Tribunal found both decisions to be legally sound and aligned with the facts presented in the case. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 01 Apr 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377644 The Tribunal upheld the CIT(A)'s decisions in dismissing the Revenue's appeal. The deletion of the addition of Rs. 2,30,53,039/- was supported by evidence showing an arithmetical error in the undisclosed income calculation. Additionally, the allowance of the set-off of expenses amounting to Rs. 19,70,923/- was justified as they were directly related to the primary business activity. The Tribunal found both decisions to be legally sound and aligned with the facts presented in the case. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377644