https://www.taxtmi.com/caselaws?id=294723 The Tribunal remanded the matter back to the CIT(A) to determine the validity of invoking section 153A, emphasizing the judgment of the Hon'ble Delhi High Court. If the invocation is deemed valid, the CIT(A) should then decide on disallowance under section 37 and treatment of preliminary expenditure. All appeals were allowed for statistical purposes. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 29 Apr 2021 20:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294723 The Tribunal remanded the matter back to the CIT(A) to determine the validity of invoking section 153A, emphasizing the judgment of the Hon'ble Delhi High Court. If the invocation is deemed valid, the CIT(A) should then decide on disallowance under section 37 and treatment of preliminary expenditure. All appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294723