https://www.taxtmi.com/caselaws?id=436292 The court set aside the Tribunal's orders and remitted the matter back to the assessing authority for a fresh assessment order. The court emphasized that the failure to produce specific audit reports should not be a reason to deny the deduction benefit to the petitioner. The assessing authority was directed to pass fresh orders within one month, considering the now-accepted documents. The OT Revision was disposed of with directions focusing on the acceptance of supporting documents and reassessment based on the newly presented evidence. en-us Tue, 04 Apr 2023 00:00:00 +0530 Mon, 10 Apr 2023 08:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436292 The court set aside the Tribunal's orders and remitted the matter back to the assessing authority for a fresh assessment order. The court emphasized that the failure to produce specific audit reports should not be a reason to deny the deduction benefit to the petitioner. The assessing authority was directed to pass fresh orders within one month, considering the now-accepted documents. The OT Revision was disposed of with directions focusing on the acceptance of supporting documents and reassessment based on the newly presented evidence. Case-Laws VAT and Sales Tax Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436292