https://www.taxtmi.com/caselaws?id=416654 The Tribunal upheld the CIT(A)'s deletions of additions made by the AO based on loose, rough, and undated papers, emphasizing the lack of corroborative evidence. Disallowance under Section 40(a)(ia) for non-deduction of TDS was deleted as the recipient had included the income in its return. The Tribunal dismissed the directions for initiating proceedings under Section 147 for other assessment years, finding that the CIT(A) had exceeded jurisdiction. The Revenue's appeals were dismissed, and the assessee's appeal was partly allowed. en-us Thu, 25 Nov 2021 00:00:00 +0530 Tue, 04 Jan 2022 07:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416654 The Tribunal upheld the CIT(A)'s deletions of additions made by the AO based on loose, rough, and undated papers, emphasizing the lack of corroborative evidence. Disallowance under Section 40(a)(ia) for non-deduction of TDS was deleted as the recipient had included the income in its return. The Tribunal dismissed the directions for initiating proceedings under Section 147 for other assessment years, finding that the CIT(A) had exceeded jurisdiction. The Revenue's appeals were dismissed, and the assessee's appeal was partly allowed. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416654