https://www.taxtmi.com/caselaws?id=427152 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on all grounds. The Tribunal found that the AO's disallowances and additions lacked proper justification and were not supported by provisions under the Income Tax Act. The Tribunal emphasized the importance of consistent and evidence-based assessments, affirming the CIT(A)'s benefit of doubt given to the assessee in the absence of contrary evidence from the Revenue. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 02 Sep 2022 10:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427152 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on all grounds. The Tribunal found that the AO's disallowances and additions lacked proper justification and were not supported by provisions under the Income Tax Act. The Tribunal emphasized the importance of consistent and evidence-based assessments, affirming the CIT(A)'s benefit of doubt given to the assessee in the absence of contrary evidence from the Revenue. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427152