https://www.taxtmi.com/caselaws?id=385279 The Tribunal allowed the assessee's appeal on the admission of additional evidence under Rule 46A and remanded issues under Sections 40(a)(ia) and 68 for fresh adjudication. The addition under Section 41(1) was vacated, while the addition of the capital receipt was upheld. The appeals were partly allowed based on these findings. en-us Wed, 28 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 08:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385279 The Tribunal allowed the assessee's appeal on the admission of additional evidence under Rule 46A and remanded issues under Sections 40(a)(ia) and 68 for fresh adjudication. The addition under Section 41(1) was vacated, while the addition of the capital receipt was upheld. The appeals were partly allowed based on these findings. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385279