https://www.taxtmi.com/caselaws?id=397716 The tribunal partly allowed the appeal of the assessee. The disallowance under section 43B was dismissed as the appellant did not press the ground. The addition on account of unexplained cash credit under section 68 was sent back to the Assessing Officer for fresh adjudication with directions to consider additional evidence provided by the assessee. The disallowance of unproved expenditure was reversed for consistency with a similar claim allowed in a subsequent assessment year. The transfer pricing adjustment was also remanded to the AO for reconsideration using the prescribed methods under section 92C. en-us Mon, 22 Jun 2020 00:00:00 +0530 Thu, 27 Aug 2020 11:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397716 The tribunal partly allowed the appeal of the assessee. The disallowance under section 43B was dismissed as the appellant did not press the ground. The addition on account of unexplained cash credit under section 68 was sent back to the Assessing Officer for fresh adjudication with directions to consider additional evidence provided by the assessee. The disallowance of unproved expenditure was reversed for consistency with a similar claim allowed in a subsequent assessment year. The transfer pricing adjustment was also remanded to the AO for reconsideration using the prescribed methods under section 92C. Case-Laws Income Tax Mon, 22 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397716