https://www.taxtmi.com/caselaws?id=405871 Incomplete factual records on alleged TDS defaults for confidential suspense service expenses and rent-related payments required remand for de novo verification. The Tribunal noted that the nature of the services, identity of payees, supporting documents and contractual basis of the disputed payments were not fully established, and that additional material also needed examination. Accordingly, those issues were restored to the Assessing Officer for fresh adjudication with opportunity to adduce evidence, and the assessee obtained only statistical relief. By contrast, the Revenue's challenge to relief granted on recomputed defaults failed because the revised figures accepted in remand had already corrected the original computation, leaving no surviving grievance. en-us Fri, 26 Mar 2021 00:00:00 +0530 Wed, 31 Mar 2021 08:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405871 Incomplete factual records on alleged TDS defaults for confidential suspense service expenses and rent-related payments required remand for de novo verification. The Tribunal noted that the nature of the services, identity of payees, supporting documents and contractual basis of the disputed payments were not fully established, and that additional material also needed examination. Accordingly, those issues were restored to the Assessing Officer for fresh adjudication with opportunity to adduce evidence, and the assessee obtained only statistical relief. By contrast, the Revenue's challenge to relief granted on recomputed defaults failed because the revised figures accepted in remand had already corrected the original computation, leaving no surviving grievance. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405871