https://www.taxtmi.com/caselaws?id=424312 The Tribunal allowed the appeal of the assessee, quashing the lower authorities' orders and directing the deletion of the additions made. The Tribunal emphasized the importance of considering relevant circulars and judgments, criticized the lower authorities for their oversight, and highlighted the necessity of providing reasoned decisions in quasi-judicial matters. The Tribunal stressed the fair and efficient delivery of justice in handling taxpayers' claims. en-us Fri, 24 Jun 2022 00:00:00 +0530 Mon, 27 Jun 2022 10:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424312 The Tribunal allowed the appeal of the assessee, quashing the lower authorities' orders and directing the deletion of the additions made. The Tribunal emphasized the importance of considering relevant circulars and judgments, criticized the lower authorities for their oversight, and highlighted the necessity of providing reasoned decisions in quasi-judicial matters. The Tribunal stressed the fair and efficient delivery of justice in handling taxpayers' claims. Case-Laws Income Tax Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424312