https://www.taxtmi.com/caselaws?id=424714 The tribunal allowed the appeal of the assessee regarding the disallowance of lease equalization charges and logo development expenses. It directed that the assessee is eligible for these claims, citing relevant legal provisions and judicial precedents. The additional evidence filed by the assessee was summarily rejected, and the principles of audi alteram partem were violated by not granting adequate opportunity to be heard. The reliance on irrelevant judicial decisions by the Ld. CIT(A) was also noted. en-us Mon, 27 Jun 2022 00:00:00 +0530 Thu, 07 Jul 2022 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424714 The tribunal allowed the appeal of the assessee regarding the disallowance of lease equalization charges and logo development expenses. It directed that the assessee is eligible for these claims, citing relevant legal provisions and judicial precedents. The additional evidence filed by the assessee was summarily rejected, and the principles of audi alteram partem were violated by not granting adequate opportunity to be heard. The reliance on irrelevant judicial decisions by the Ld. CIT(A) was also noted. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424714