https://www.taxtmi.com/caselaws?id=305101 The Tribunal partly allowed the appeals of both the revenue and the assessee, upholding some additions while deleting others based on the evidence and explanations provided. The decision emphasized the importance of substantiating claims with adequate evidence and the role of remand proceedings in verifying such claims. en-us Thu, 29 May 2014 00:00:00 +0530 Wed, 16 Nov 2022 21:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305101 The Tribunal partly allowed the appeals of both the revenue and the assessee, upholding some additions while deleting others based on the evidence and explanations provided. The decision emphasized the importance of substantiating claims with adequate evidence and the role of remand proceedings in verifying such claims. Case-Laws Income Tax Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305101