https://www.taxtmi.com/caselaws?id=401499 The Tribunal allowed the Revenue's appeal for statistical purposes, remanding all issues back to the Assessing Officer for re-examination due to violations of Rule 46A of the Income Tax Rules, 1962. The issues included the addition of unsecured loans under Section 68, disallowance of interest under Section 40(a)(ia), disallowance of operating expenditure, and the violation of Rule 46A by the CIT(A). The Tribunal emphasized the need for proper examination of additional evidences by the AO before making decisions. en-us Fri, 04 Dec 2020 00:00:00 +0530 Wed, 09 Dec 2020 11:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401499 The Tribunal allowed the Revenue's appeal for statistical purposes, remanding all issues back to the Assessing Officer for re-examination due to violations of Rule 46A of the Income Tax Rules, 1962. The issues included the addition of unsecured loans under Section 68, disallowance of interest under Section 40(a)(ia), disallowance of operating expenditure, and the violation of Rule 46A by the CIT(A). The Tribunal emphasized the need for proper examination of additional evidences by the AO before making decisions. Case-Laws Income Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401499