https://www.taxtmi.com/caselaws?id=432617 The Tribunal allowed the appeal, directing the Assessing Officer to delete the addition of disallowed expenses against tuition income. It emphasized the necessity of connecting assessment additions to the reasons for reopening assessments under section 147 of the Income Tax Act, 1961. The Tribunal found the disallowance of expenses to be legally unsustainable as it was not linked to the initial reason for reopening the assessment based on cash deposits. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 09 Jan 2023 21:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432617 The Tribunal allowed the appeal, directing the Assessing Officer to delete the addition of disallowed expenses against tuition income. It emphasized the necessity of connecting assessment additions to the reasons for reopening assessments under section 147 of the Income Tax Act, 1961. The Tribunal found the disallowance of expenses to be legally unsustainable as it was not linked to the initial reason for reopening the assessment based on cash deposits. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432617