https://www.taxtmi.com/caselaws?id=402943 The Tribunal set aside the orders of the AO and CIT(A), deleting the addition of Rs. 23,77,833/- and nullifying the CIT(A)'s directions under Section 150. The appeal of the assessee was allowed, emphasizing the need for consistency and proper application of specific provisions like Section 36(1)(iii) over general ones like Section 37(1). en-us Thu, 14 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 23:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402943 The Tribunal set aside the orders of the AO and CIT(A), deleting the addition of Rs. 23,77,833/- and nullifying the CIT(A)'s directions under Section 150. The appeal of the assessee was allowed, emphasizing the need for consistency and proper application of specific provisions like Section 36(1)(iii) over general ones like Section 37(1). Case-Laws Income Tax Thu, 14 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402943