https://www.taxtmi.com/caselaws?id=398249 The ITAT remitted the case back to the CIT(A) for a fresh examination, emphasizing the importance of providing the assessee with an opportunity to present its case and ensuring procedural fairness. The ITAT directed the CIT(A) to determine if the disputed expenditures required TDS and consider the ITAT's previous decision. The appeal was allowed for statistical purposes, underscoring the significance of a fair and just hearing in tax matters. en-us Fri, 26 Jun 2020 00:00:00 +0530 Thu, 10 Sep 2020 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398249 The ITAT remitted the case back to the CIT(A) for a fresh examination, emphasizing the importance of providing the assessee with an opportunity to present its case and ensuring procedural fairness. The ITAT directed the CIT(A) to determine if the disputed expenditures required TDS and consider the ITAT's previous decision. The appeal was allowed for statistical purposes, underscoring the significance of a fair and just hearing in tax matters. Case-Laws Income Tax Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398249