https://www.taxtmi.com/caselaws?id=433738 The Tribunal ruled in favor of the assessee on all contested grounds, directing the AO to delete the additions made on account of sponsorship expenses, disallowance under Rule 8D(2)(iii), prior period expenses on repairs to the building, and repairs to the building due to failure to deduct tax at source under section 194C. The Tribunal cited precedents and held that the revenue could not challenge the same issue in different years when it had accepted decisions in other years. Both appeals were allowed for statistical purposes, providing relief to the assessee. en-us Tue, 17 Jan 2023 00:00:00 +0530 Tue, 07 Feb 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433738 The Tribunal ruled in favor of the assessee on all contested grounds, directing the AO to delete the additions made on account of sponsorship expenses, disallowance under Rule 8D(2)(iii), prior period expenses on repairs to the building, and repairs to the building due to failure to deduct tax at source under section 194C. The Tribunal cited precedents and held that the revenue could not challenge the same issue in different years when it had accepted decisions in other years. Both appeals were allowed for statistical purposes, providing relief to the assessee. Case-Laws Income Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433738