https://www.taxtmi.com/caselaws?id=408018 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal in a case involving interest on Post-Dated Cheques (PDC) paid outside the books of accounts, additional payments violating the Stamp Duty Act, disallowance under Section 40A(3) of the Income Tax Act, and additions based on seized material. The Tribunal upheld the CIT(A)'s decisions, emphasizing consistency with previous rulings in similar cases within the same group and directing the deletion of disputed additions. The order was pronounced on 04/05/2021. en-us Tue, 04 May 2021 00:00:00 +0530 Sat, 29 May 2021 08:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408018 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal in a case involving interest on Post-Dated Cheques (PDC) paid outside the books of accounts, additional payments violating the Stamp Duty Act, disallowance under Section 40A(3) of the Income Tax Act, and additions based on seized material. The Tribunal upheld the CIT(A)'s decisions, emphasizing consistency with previous rulings in similar cases within the same group and directing the deletion of disputed additions. The order was pronounced on 04/05/2021. Case-Laws Income Tax Tue, 04 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408018