https://www.taxtmi.com/caselaws?id=414717 The Tribunal partly allowed the appeal, setting aside the PCIT's directions regarding transactions with GTPL and commission payments. The Tribunal upheld the directions for inquiries under Section 43CA where differences exceeded 10%. It emphasized the need for proper application of mind, adherence to natural justice principles, and the limitations of Section 263 in revisional proceedings. en-us Mon, 25 Oct 2021 00:00:00 +0530 Mon, 15 Nov 2021 09:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414717 The Tribunal partly allowed the appeal, setting aside the PCIT's directions regarding transactions with GTPL and commission payments. The Tribunal upheld the directions for inquiries under Section 43CA where differences exceeded 10%. It emphasized the need for proper application of mind, adherence to natural justice principles, and the limitations of Section 263 in revisional proceedings. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414717