https://www.taxtmi.com/caselaws?id=305383 The Tribunal allowed the miscellaneous application filed by the assessee for statistical purposes. The Tribunal modified its original order to address specific claims raised by the assessee regarding the disallowance under Sec.40(a)(ia) of the Act, which were inadvertently omitted in the initial decision. The Assessing Officer was directed to reconsider the matter, giving the assessee an opportunity to present fresh evidence related to the time limit for passing an order under Sec.201 and the restriction of disallowance to 30% of service coupons. en-us Fri, 31 Jan 2020 00:00:00 +0530 Fri, 02 Dec 2022 06:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305383 The Tribunal allowed the miscellaneous application filed by the assessee for statistical purposes. The Tribunal modified its original order to address specific claims raised by the assessee regarding the disallowance under Sec.40(a)(ia) of the Act, which were inadvertently omitted in the initial decision. The Assessing Officer was directed to reconsider the matter, giving the assessee an opportunity to present fresh evidence related to the time limit for passing an order under Sec.201 and the restriction of disallowance to 30% of service coupons. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305383