https://www.taxtmi.com/caselaws?id=397956 Disputed payments were remanded for fresh consideration because the appellate authority had not duly examined the assessee's evidence, including the agreement and affidavit relating to one party. The Karnataka HC held that, where relevant material on the payments underlying the section 40(a)(ia) disallowance has not been properly considered, the matter should be sent back for a fresh adjudication. The Commissioner of Income Tax (Appeals) was directed to re-examine the evidence and, if necessary, obtain a remand report from the Assessing Officer, and the Tribunal's order was modified accordingly. en-us Mon, 31 Aug 2020 00:00:00 +0530 Wed, 02 Sep 2020 13:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397956 Disputed payments were remanded for fresh consideration because the appellate authority had not duly examined the assessee's evidence, including the agreement and affidavit relating to one party. The Karnataka HC held that, where relevant material on the payments underlying the section 40(a)(ia) disallowance has not been properly considered, the matter should be sent back for a fresh adjudication. The Commissioner of Income Tax (Appeals) was directed to re-examine the evidence and, if necessary, obtain a remand report from the Assessing Officer, and the Tribunal's order was modified accordingly. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397956