https://www.taxtmi.com/caselaws?id=283360 The ITAT allowed the appeal, deleting the additions of Rs. 8,23,964 on account of deemed dividend, Rs. 3,00,000 on labor charges, and Rs. 29,34,000 on commission. The ITAT emphasized the importance of consistency and the need for the AO to provide proper evidence for disallowances. The judgment was delivered on 01.08.2018. en-us Wed, 01 Aug 2018 00:00:00 +0530 Fri, 20 Sep 2019 12:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283360 The ITAT allowed the appeal, deleting the additions of Rs. 8,23,964 on account of deemed dividend, Rs. 3,00,000 on labor charges, and Rs. 29,34,000 on commission. The ITAT emphasized the importance of consistency and the need for the AO to provide proper evidence for disallowances. The judgment was delivered on 01.08.2018. Case-Laws Income Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283360