https://www.taxtmi.com/caselaws?id=307132 The Tribunal partially allowed the assessee's appeal against the Commissioner of Income-tax (Appeals) -6, Bangalore's order for the assessment year 2012-13. The disallowance under section 40(a)(ia) was upheld, but the Tribunal restored grounds 1 to 4 for further consideration by the CIT(A)-6, emphasizing the need for proper adjudication and granting the assessee an opportunity to present their case. This decision led to the partial allowance of the appeal for statistical purposes, indicating a favorable outcome for the assessee in terms of further review and assessment of the disputed grounds. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 21 Mar 2023 20:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307132 The Tribunal partially allowed the assessee's appeal against the Commissioner of Income-tax (Appeals) -6, Bangalore's order for the assessment year 2012-13. The disallowance under section 40(a)(ia) was upheld, but the Tribunal restored grounds 1 to 4 for further consideration by the CIT(A)-6, emphasizing the need for proper adjudication and granting the assessee an opportunity to present their case. This decision led to the partial allowance of the appeal for statistical purposes, indicating a favorable outcome for the assessee in terms of further review and assessment of the disputed grounds. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307132