https://www.taxtmi.com/caselaws?id=405928 The Tribunal allowed both appeals, directing the AO to delete the additions made under Section 69B for both assessment years and overturning the disallowance under Section 14A for Assessment Year 2013-14. The judgment emphasized the importance of adhering to the principles of natural justice, particularly the need to provide the appellant with the opportunity to confront and cross-examine the evidence and statements used against them. en-us Wed, 17 Mar 2021 00:00:00 +0530 Fri, 02 Apr 2021 09:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405928 The Tribunal allowed both appeals, directing the AO to delete the additions made under Section 69B for both assessment years and overturning the disallowance under Section 14A for Assessment Year 2013-14. The judgment emphasized the importance of adhering to the principles of natural justice, particularly the need to provide the appellant with the opportunity to confront and cross-examine the evidence and statements used against them. Case-Laws Income Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405928