https://www.taxtmi.com/caselaws?id=412615 The tribunal allowed the appeal for statistical purposes, directing the CIT(A) to re-examine the issues of addition under section 41(1) and disallowance under section 40A(3) afresh, considering documentary evidence and granting a hearing opportunity. The assessee was instructed to cooperate in the fresh proceedings. en-us Tue, 21 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 10:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412615 The tribunal allowed the appeal for statistical purposes, directing the CIT(A) to re-examine the issues of addition under section 41(1) and disallowance under section 40A(3) afresh, considering documentary evidence and granting a hearing opportunity. The assessee was instructed to cooperate in the fresh proceedings. Case-Laws Income Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412615