https://www.taxtmi.com/caselaws?id=391035 The Tribunal allowed all three grounds of appeal for statistical purposes, remanding each issue back to the Assessing Officer for further verification and adjudication based on relevant legal principles and precedents. The disallowance of payment towards leave encashment, actual loss due to quantity and quality issues, and inclusion of interest income were all subject to reconsideration by the AO in line with established legal interpretations. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 17 Jan 2020 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391035 The Tribunal allowed all three grounds of appeal for statistical purposes, remanding each issue back to the Assessing Officer for further verification and adjudication based on relevant legal principles and precedents. The disallowance of payment towards leave encashment, actual loss due to quantity and quality issues, and inclusion of interest income were all subject to reconsideration by the AO in line with established legal interpretations. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391035