https://www.taxtmi.com/caselaws?id=406784 The ITAT remitted both issues back to the AO for fresh adjudication, stressing the importance of evaluating all relevant documents and precedents. The decision aimed at ensuring justice and fairness without expressing any opinion on the disputes' merits. The appeal was allowed for statistical purposes only. en-us Fri, 16 Apr 2021 00:00:00 +0530 Thu, 22 Apr 2021 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406784 The ITAT remitted both issues back to the AO for fresh adjudication, stressing the importance of evaluating all relevant documents and precedents. The decision aimed at ensuring justice and fairness without expressing any opinion on the disputes' merits. The appeal was allowed for statistical purposes only. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406784