https://www.taxtmi.com/caselaws?id=432872 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to verify the correctness of the revised audit report submitted by the assessee for the assessment year 2020-21. The issues of disallowance of bonus amount under Section 36(1)(ii), interest on savings bank account under Section 80-TTA, and eligibility for deductions under Section 36(1)(ii) and Section 80TTA were restored to the Assessing Officer for further examination based on proper evidence and certification requirements. The assessee was granted the opportunity to submit further evidence during the appeal hearing, with the Tribunal pronouncing the order on 11th January 2023. en-us Wed, 11 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432872 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to verify the correctness of the revised audit report submitted by the assessee for the assessment year 2020-21. The issues of disallowance of bonus amount under Section 36(1)(ii), interest on savings bank account under Section 80-TTA, and eligibility for deductions under Section 36(1)(ii) and Section 80TTA were restored to the Assessing Officer for further examination based on proper evidence and certification requirements. The assessee was granted the opportunity to submit further evidence during the appeal hearing, with the Tribunal pronouncing the order on 11th January 2023. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432872