https://www.taxtmi.com/caselaws?id=404229 The tribunal remanded the matter back to the CIT (E) for further examination, directing the appellant to provide evidence regarding travel arrangements and demonstrate no benefit or profit was gained. The CIT (E) was instructed to reevaluate the issues after affording a fair opportunity for the appellant to present their case. Both appeals by the assessee were treated as allowed for statistical purposes, with the order pronounced on 12.02.2021. en-us Fri, 12 Feb 2021 00:00:00 +0530 Fri, 19 Feb 2021 10:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404229 The tribunal remanded the matter back to the CIT (E) for further examination, directing the appellant to provide evidence regarding travel arrangements and demonstrate no benefit or profit was gained. The CIT (E) was instructed to reevaluate the issues after affording a fair opportunity for the appellant to present their case. Both appeals by the assessee were treated as allowed for statistical purposes, with the order pronounced on 12.02.2021. Case-Laws Income Tax Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404229