https://www.taxtmi.com/caselaws?id=421508 The ITAT Chennai allowed the appeal filed by the assessee for statistical purposes, remitting both issues back to the AO for further examination and consideration in light of the additional information and legal provisions presented during the proceedings. The first issue regarding the addition of the difference in VAT return to taxable income was partially sustained by the CIT(A), with certain adjustments made based on additional reconciliation details provided by the assessee. The second issue concerning the disallowance of job work charges for non-deduction of TDS was remitted back to the AO for reconsideration in light of the retrospective application of the relevant legal provisions. en-us Mon, 04 Apr 2022 00:00:00 +0530 Tue, 26 Apr 2022 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421508 The ITAT Chennai allowed the appeal filed by the assessee for statistical purposes, remitting both issues back to the AO for further examination and consideration in light of the additional information and legal provisions presented during the proceedings. The first issue regarding the addition of the difference in VAT return to taxable income was partially sustained by the CIT(A), with certain adjustments made based on additional reconciliation details provided by the assessee. The second issue concerning the disallowance of job work charges for non-deduction of TDS was remitted back to the AO for reconsideration in light of the retrospective application of the relevant legal provisions. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421508