https://www.taxtmi.com/caselaws?id=417498 The Tribunal partly allowed the appeals, directing the AO to limit the addition for other reconciliation items to Rs. 9,88,29,444/- and re-examine the applicability of sec. 40(a)(ia) on Rs. 6.98 crores of accrual entries. The relief for Rs. 81.02 crores was upheld. The issues concerning the validity of reopening of assessment and TDS credit were kept open and dismissed as not pressed, respectively. en-us Thu, 06 Jan 2022 00:00:00 +0530 Tue, 25 Jan 2022 08:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417498 The Tribunal partly allowed the appeals, directing the AO to limit the addition for other reconciliation items to Rs. 9,88,29,444/- and re-examine the applicability of sec. 40(a)(ia) on Rs. 6.98 crores of accrual entries. The relief for Rs. 81.02 crores was upheld. The issues concerning the validity of reopening of assessment and TDS credit were kept open and dismissed as not pressed, respectively. Case-Laws Income Tax Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417498