https://www.taxtmi.com/caselaws?id=391705 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 1,75,00,000 under Section 35(1)(ii) deduction claim. The issues regarding the ex parte order by CIT(A) and the validity of Section 147 proceedings were not pressed and therefore not deliberated upon. The judgment underscored the necessity of substantial evidence and due process in tax disallowance cases, emphasizing that suspicion alone cannot justify disallowances. en-us Wed, 29 Jan 2020 00:00:00 +0530 Wed, 05 Feb 2020 14:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391705 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 1,75,00,000 under Section 35(1)(ii) deduction claim. The issues regarding the ex parte order by CIT(A) and the validity of Section 147 proceedings were not pressed and therefore not deliberated upon. The judgment underscored the necessity of substantial evidence and due process in tax disallowance cases, emphasizing that suspicion alone cannot justify disallowances. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391705