https://www.taxtmi.com/caselaws?id=430915 The Tribunal ruled in favor of the assessee, dismissing the addition under Section 69 related to the purchase of plant and machinery. On the deduction claimed under Section 80-IA, the Tribunal partially allowed the Revenue's appeal, remitting the matter back to the AO for determining the quantum of deduction. The Tribunal emphasized adherence to the principles of natural justice and the clear law, ensuring compliance with the law and principles of natural justice. en-us Tue, 29 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 07:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430915 The Tribunal ruled in favor of the assessee, dismissing the addition under Section 69 related to the purchase of plant and machinery. On the deduction claimed under Section 80-IA, the Tribunal partially allowed the Revenue's appeal, remitting the matter back to the AO for determining the quantum of deduction. The Tribunal emphasized adherence to the principles of natural justice and the clear law, ensuring compliance with the law and principles of natural justice. Case-Laws Income Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430915