https://www.taxtmi.com/caselaws?id=431412 The tribunal dismissed the appeal, upholding the CIT(A)'s decisions on various grounds including the admissibility of new evidence without a remand report, disallowances under Section 43B for VAT and Entry Tax, short-term provisions, spare part expenditure, interest on advances, Section 40(a) disallowance, and Section 14A disallowance. The tribunal found that the assessee failed to provide sufficient evidence to warrant overturning the CIT(A)'s determinations on these matters. en-us Wed, 12 Oct 2022 00:00:00 +0530 Tue, 13 Dec 2022 08:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431412 The tribunal dismissed the appeal, upholding the CIT(A)'s decisions on various grounds including the admissibility of new evidence without a remand report, disallowances under Section 43B for VAT and Entry Tax, short-term provisions, spare part expenditure, interest on advances, Section 40(a) disallowance, and Section 14A disallowance. The tribunal found that the assessee failed to provide sufficient evidence to warrant overturning the CIT(A)'s determinations on these matters. Case-Laws Income Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431412