https://www.taxtmi.com/caselaws?id=415488 The appeal was partly allowed for statistical purposes, with specific issues remanded to the AO for further verification and adjudication. The ITAT emphasized the need for adequate opportunity for the assessee to substantiate its claims. The disallowance of interest under Section 36(1)(iii) and treatment of amount as deemed dividend under Section 2(22)(e) were deleted, while the disallowance under Section 40A(ia) and Section 43B for service tax and PF payable were remanded for verification. en-us Thu, 30 Sep 2021 00:00:00 +0530 Tue, 07 Dec 2021 09:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415488 The appeal was partly allowed for statistical purposes, with specific issues remanded to the AO for further verification and adjudication. The ITAT emphasized the need for adequate opportunity for the assessee to substantiate its claims. The disallowance of interest under Section 36(1)(iii) and treatment of amount as deemed dividend under Section 2(22)(e) were deleted, while the disallowance under Section 40A(ia) and Section 43B for service tax and PF payable were remanded for verification. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415488