https://www.taxtmi.com/caselaws?id=288403 The case involved challenges to the addition of expenses under the Income-tax Act. The Assessing Officer disallowed expenses for lack of TDS compliance, but the Tribunal remanded the matter for further examination on whether TDS provisions applied. Additionally, an income enhancement under a different provision was set aside due to the remand on the first issue, ensuring the assessee's right to be heard. The appeal was allowed for statistical purposes, with both issues remanded for fresh adjudication to ensure compliance with legal provisions and principles of natural justice. en-us Thu, 01 Sep 2011 00:00:00 +0530 Thu, 04 Jun 2020 17:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288403 The case involved challenges to the addition of expenses under the Income-tax Act. The Assessing Officer disallowed expenses for lack of TDS compliance, but the Tribunal remanded the matter for further examination on whether TDS provisions applied. Additionally, an income enhancement under a different provision was set aside due to the remand on the first issue, ensuring the assessee's right to be heard. The appeal was allowed for statistical purposes, with both issues remanded for fresh adjudication to ensure compliance with legal provisions and principles of natural justice. Case-Laws Income Tax Thu, 01 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288403