https://www.taxtmi.com/caselaws?id=420198 The Tribunal found in favor of the assessee, holding that they were engaged in the business of consultancy services and eligible to file returns under section 44AD of the Income-tax Act. The Tribunal deemed the adjustments made under section 143(1)(a) by the assessing officer as unsustainable, emphasizing the necessity of providing the assessee with an opportunity to substantiate claims before disallowing deductions. The orders of the lower authorities were set aside, directing the assessing officer to accept the income declared by the assessee. The appeal was allowed, and the decision was pronounced on 14th March 2022. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 29 Mar 2022 08:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420198 The Tribunal found in favor of the assessee, holding that they were engaged in the business of consultancy services and eligible to file returns under section 44AD of the Income-tax Act. The Tribunal deemed the adjustments made under section 143(1)(a) by the assessing officer as unsustainable, emphasizing the necessity of providing the assessee with an opportunity to substantiate claims before disallowing deductions. The orders of the lower authorities were set aside, directing the assessing officer to accept the income declared by the assessee. The appeal was allowed, and the decision was pronounced on 14th March 2022. Case-Laws Income Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420198