https://www.taxtmi.com/caselaws?id=426335 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions. The disallowance of the guarantee fee and delayed EPF and ESI payments were deleted based on evidence and legal precedents. The Tribunal found the CIT(A) had jurisdiction to decide without fresh material, rejecting the Revenue's arguments. en-us Fri, 29 Jul 2022 00:00:00 +0530 Fri, 12 Aug 2022 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426335 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions. The disallowance of the guarantee fee and delayed EPF and ESI payments were deleted based on evidence and legal precedents. The Tribunal found the CIT(A) had jurisdiction to decide without fresh material, rejecting the Revenue's arguments. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426335