https://www.taxtmi.com/caselaws?id=389801 The Tribunal set aside the CIT(A)'s order and directed a de novo assessment. The AO must consider additional evidence submitted by the assessee, re-evaluate discrepancies, adjustments to book profit under Section 115JB, and the claim for TDS credit. The decision aims to ensure substantial justice by allowing the assessee another opportunity to present their case thoroughly. The appeal is allowed for statistical purposes, and the matter is remanded to the AO for a fresh assessment. en-us Mon, 09 Dec 2019 00:00:00 +0530 Tue, 17 Dec 2019 15:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389801 The Tribunal set aside the CIT(A)'s order and directed a de novo assessment. The AO must consider additional evidence submitted by the assessee, re-evaluate discrepancies, adjustments to book profit under Section 115JB, and the claim for TDS credit. The decision aims to ensure substantial justice by allowing the assessee another opportunity to present their case thoroughly. The appeal is allowed for statistical purposes, and the matter is remanded to the AO for a fresh assessment. Case-Laws Income Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389801