https://www.taxtmi.com/caselaws?id=297484 The Tribunal allowed the appeal for statistical purposes and remitted the issue of deduction under Section 10(38) of the Income-tax Act back to the Assessing Officer for reconsideration. The Tribunal emphasized the importance of providing the assessee with all relevant material, including the investigation report, and ensuring a fair opportunity to present their case. The decision was based on the lack of disclosure of investigation details to the assessee and the need for a fresh examination in line with established legal principles. en-us Mon, 22 Jul 2019 00:00:00 +0530 Mon, 06 Sep 2021 22:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297484 The Tribunal allowed the appeal for statistical purposes and remitted the issue of deduction under Section 10(38) of the Income-tax Act back to the Assessing Officer for reconsideration. The Tribunal emphasized the importance of providing the assessee with all relevant material, including the investigation report, and ensuring a fair opportunity to present their case. The decision was based on the lack of disclosure of investigation details to the assessee and the need for a fresh examination in line with established legal principles. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297484