https://www.taxtmi.com/caselaws?id=300167 The Tribunal partially allowed the assessee's appeal by confirming the disallowance of Rs. 1,03,61,067 out of a provision for battery replacement, granting relief of Rs. 40,37,933. The disallowance of commission expenses was not extensively analyzed. Additional evidence presented by the assessee regarding battery replacement was admitted for verification by the AO, leading to the matter being remanded for further adjudication. The Tribunal allowed cross appeals for statistical purposes and restored the case to the AO for re-examination based on the additional evidence provided by the assessee. en-us Fri, 28 Feb 2014 00:00:00 +0530 Fri, 14 Jan 2022 20:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300167 The Tribunal partially allowed the assessee's appeal by confirming the disallowance of Rs. 1,03,61,067 out of a provision for battery replacement, granting relief of Rs. 40,37,933. The disallowance of commission expenses was not extensively analyzed. Additional evidence presented by the assessee regarding battery replacement was admitted for verification by the AO, leading to the matter being remanded for further adjudication. The Tribunal allowed cross appeals for statistical purposes and restored the case to the AO for re-examination based on the additional evidence provided by the assessee. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300167