https://www.taxtmi.com/caselaws?id=414891 The Tribunal dismissed both appeals filed by the Revenue, affirming the CIT(A)'s decisions on disallowance under section 40(a)(ia) and estimation of Gross Profit (GP) and disallowance of purchases. The Tribunal found that the CIT(A) had appropriately considered the facts and circumstances of the case and granted partial relief to the assessee in a just manner. en-us Mon, 11 Oct 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414891 The Tribunal dismissed both appeals filed by the Revenue, affirming the CIT(A)'s decisions on disallowance under section 40(a)(ia) and estimation of Gross Profit (GP) and disallowance of purchases. The Tribunal found that the CIT(A) had appropriately considered the facts and circumstances of the case and granted partial relief to the assessee in a just manner. Case-Laws Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414891