https://www.taxtmi.com/caselaws?id=379692 The Tribunal's decisions varied across the assessment years regarding the deletion of disallowances under sections 80IA and 40(a)(ia), as well as additions on account of exemption under section 86. Some appeals were partly allowed, some fully allowed, and others dismissed based on the finality of original assessments and the presence or absence of incriminating material found during searches. The Tribunal emphasized consistency and procedural correctness in allowing or disallowing claims and deductions. en-us Wed, 01 May 2019 00:00:00 +0530 Mon, 06 May 2019 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379692 The Tribunal's decisions varied across the assessment years regarding the deletion of disallowances under sections 80IA and 40(a)(ia), as well as additions on account of exemption under section 86. Some appeals were partly allowed, some fully allowed, and others dismissed based on the finality of original assessments and the presence or absence of incriminating material found during searches. The Tribunal emphasized consistency and procedural correctness in allowing or disallowing claims and deductions. Case-Laws Income Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379692