https://www.taxtmi.com/caselaws?id=426327 The Appellate Tribunal set aside the disallowance under section 40A(3) of the Income Tax Act and directed the Assessing Officer to reexamine the issue. The shifting of the head of income for rent received was also addressed, with the appeal being treated as allowed for statistical purposes. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 13 Aug 2022 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426327 The Appellate Tribunal set aside the disallowance under section 40A(3) of the Income Tax Act and directed the Assessing Officer to reexamine the issue. The shifting of the head of income for rent received was also addressed, with the appeal being treated as allowed for statistical purposes. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426327