https://www.taxtmi.com/caselaws?id=410639 The Tribunal allowed the Revenue's appeal for statistical purposes on all three issues concerning disallowance under section 40(a)(ia) for non-deduction of TDS, deletion of addition under section 36(1)(iii) regarding interest paid, and deletion of addition under section 68 related to unsecured loans. The cases were remanded to the CIT(A) for fresh adjudication due to insufficient evidence and procedural lapses in the initial decisions. en-us Fri, 30 Jul 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410639 The Tribunal allowed the Revenue's appeal for statistical purposes on all three issues concerning disallowance under section 40(a)(ia) for non-deduction of TDS, deletion of addition under section 36(1)(iii) regarding interest paid, and deletion of addition under section 68 related to unsecured loans. The cases were remanded to the CIT(A) for fresh adjudication due to insufficient evidence and procedural lapses in the initial decisions. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410639