https://www.taxtmi.com/caselaws?id=406560 The appeal was partly allowed, with specific directions for reclassification and verification of certain additions and deductions. The Tribunal emphasized the need for proper verification and adherence to natural justice principles. The additions under Section 69 were partially allowed based on explanations provided by the assessee, leading to the deletion of some additions while others were remanded for further verification. The Tribunal upheld the CIT(A)'s direction to consider and allow the deduction under Section 80TTA if the conditions were met. en-us Wed, 07 Apr 2021 00:00:00 +0530 Sat, 17 Apr 2021 11:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406560 The appeal was partly allowed, with specific directions for reclassification and verification of certain additions and deductions. The Tribunal emphasized the need for proper verification and adherence to natural justice principles. The additions under Section 69 were partially allowed based on explanations provided by the assessee, leading to the deletion of some additions while others were remanded for further verification. The Tribunal upheld the CIT(A)'s direction to consider and allow the deduction under Section 80TTA if the conditions were met. Case-Laws Income Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406560