https://www.taxtmi.com/caselaws?id=425528 The Tribunal allowed the appeals for the assessment years 2012-13 and 2013-14 for statistical purposes and remitted the matter back to the AO to decide the issue afresh after examining the Special CBI Court's judgment. The appeal for the assessment year 2014-15 was partly allowed for statistical purposes, with the limitation issue dismissed as not pressed. The Tribunal emphasized the need to consider the judgment of the Special CBI Court to determine the eligibility of the expenses under Section 37(1). en-us Wed, 20 Jul 2022 00:00:00 +0530 Tue, 26 Jul 2022 09:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425528 The Tribunal allowed the appeals for the assessment years 2012-13 and 2013-14 for statistical purposes and remitted the matter back to the AO to decide the issue afresh after examining the Special CBI Court's judgment. The appeal for the assessment year 2014-15 was partly allowed for statistical purposes, with the limitation issue dismissed as not pressed. The Tribunal emphasized the need to consider the judgment of the Special CBI Court to determine the eligibility of the expenses under Section 37(1). Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425528