https://www.taxtmi.com/caselaws?id=281081 The Tribunal upheld the additions under Sections 23(1)(a) and 40A(3) of the Income Tax Act, 1961 but remanded the issue of advances back to the Assessing Officer for reconsideration, permitting the assessee to provide additional evidence. The appeal was partially allowed for statistical purposes. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 03 Jun 2019 09:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281081 The Tribunal upheld the additions under Sections 23(1)(a) and 40A(3) of the Income Tax Act, 1961 but remanded the issue of advances back to the Assessing Officer for reconsideration, permitting the assessee to provide additional evidence. The appeal was partially allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281081