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    <title>2019 (9) TMI 724 - ITAT CHENNAI</title>
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    <description>The tribunal allowed the appeals for AY 2009-10, 2011-12, and 2012-13, finding the AO&#039;s additions and disallowances unjustified and unsupported by evidence. The tribunal emphasized the need for the AO to provide valid reasons and evidence for any additions or disallowances, which were lacking in these cases. The appeals were decided in favor of the appellant, setting aside the lower authorities&#039; orders.</description>
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      <description>The tribunal allowed the appeals for AY 2009-10, 2011-12, and 2012-13, finding the AO&#039;s additions and disallowances unjustified and unsupported by evidence. The tribunal emphasized the need for the AO to provide valid reasons and evidence for any additions or disallowances, which were lacking in these cases. The appeals were decided in favor of the appellant, setting aside the lower authorities&#039; orders.</description>
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