https://www.taxtmi.com/caselaws?id=412428 The court upheld the Tribunal's decisions on various tax issues, including disallowance under Section 40A(3) and land development expenses. It found no substantial question of law in these matters and dismissed the appeals. Additionally, the court dismissed appeals related to proceedings under Section 153A of the Income Tax Act and the addition on account of alleged escapement of sales, affirming the Tribunal's factual evaluations. The court's rulings were based on the genuineness of transactions and expenses, as well as the relief granted on merits rather than solely due to the absence of incriminating material. en-us Tue, 02 Mar 2021 00:00:00 +0530 Thu, 16 Sep 2021 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412428 The court upheld the Tribunal's decisions on various tax issues, including disallowance under Section 40A(3) and land development expenses. It found no substantial question of law in these matters and dismissed the appeals. Additionally, the court dismissed appeals related to proceedings under Section 153A of the Income Tax Act and the addition on account of alleged escapement of sales, affirming the Tribunal's factual evaluations. The court's rulings were based on the genuineness of transactions and expenses, as well as the relief granted on merits rather than solely due to the absence of incriminating material. Case-Laws Income Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412428