https://www.taxtmi.com/caselaws?id=415773 The Tribunal remitted the issue of disallowance of investments back to the ld. CIT (A) for fresh consideration in line with relevant legal precedents. The Tribunal ruled in favor of the assessee regarding the addition of expenses to M/s. Hero Global Design Ltd., upholding the deletion made by the ld. CIT (A) based on the nature of services provided. The appeals for the Assessment Years 2013-14 & 2014-15 were partly allowed for statistical purposes, emphasizing the importance of a comprehensive analysis of facts and legal provisions in tax matters for a just decision. en-us Tue, 16 Nov 2021 00:00:00 +0530 Tue, 14 Dec 2021 08:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415773 The Tribunal remitted the issue of disallowance of investments back to the ld. CIT (A) for fresh consideration in line with relevant legal precedents. The Tribunal ruled in favor of the assessee regarding the addition of expenses to M/s. Hero Global Design Ltd., upholding the deletion made by the ld. CIT (A) based on the nature of services provided. The appeals for the Assessment Years 2013-14 & 2014-15 were partly allowed for statistical purposes, emphasizing the importance of a comprehensive analysis of facts and legal provisions in tax matters for a just decision. Case-Laws Income Tax Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415773