https://www.taxtmi.com/caselaws?id=423567 The Tribunal dismissed the Revenue's appeals for the assessment years, upheld treating the surplus from the sale of land as business income, remanded the unexplained expenditure and TDS disallowance issues for further verification, and upheld the disallowance under Section 40A(3). en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 09 Jun 2022 08:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423567 The Tribunal dismissed the Revenue's appeals for the assessment years, upheld treating the surplus from the sale of land as business income, remanded the unexplained expenditure and TDS disallowance issues for further verification, and upheld the disallowance under Section 40A(3). Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423567