https://www.taxtmi.com/caselaws?id=410882 The ITAT Kolkata addressed multiple issues raised by the appellant, including challenges to the CIT(A)'s decisions on business expenses and income additions. The appellant succeeded in overturning the ad hoc disallowance of expenses due to lack of proper examination by the AO. Additionally, discrepancies in income reporting based on Form 26AS led to a remand for verification. Concerns over potential double taxation on rental income were raised, emphasizing the need for correct income assessment. The appeal's delay was condoned, allowing for further consideration. Overall, the appellant obtained partial relief with directions for reevaluation on specific matters. en-us Fri, 06 Aug 2021 00:00:00 +0530 Thu, 12 Aug 2021 08:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410882 The ITAT Kolkata addressed multiple issues raised by the appellant, including challenges to the CIT(A)'s decisions on business expenses and income additions. The appellant succeeded in overturning the ad hoc disallowance of expenses due to lack of proper examination by the AO. Additionally, discrepancies in income reporting based on Form 26AS led to a remand for verification. Concerns over potential double taxation on rental income were raised, emphasizing the need for correct income assessment. The appeal's delay was condoned, allowing for further consideration. Overall, the appellant obtained partial relief with directions for reevaluation on specific matters. Case-Laws Income Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410882