https://www.taxtmi.com/caselaws?id=438193 The Tribunal partly allowed the appeal of the assessee, setting aside the disallowance of design & development expenses and the addition for suppressed income from scrap sales. The conversion of assessment proceedings and the validity of assessment due to service after the limitation period were not adjudicated as the primary issues were decided on merits. The general grounds challenging the assessment and CIT(A) order were deemed academic and not addressed. en-us Mon, 08 May 2023 00:00:00 +0530 Thu, 25 May 2023 09:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438193 The Tribunal partly allowed the appeal of the assessee, setting aside the disallowance of design & development expenses and the addition for suppressed income from scrap sales. The conversion of assessment proceedings and the validity of assessment due to service after the limitation period were not adjudicated as the primary issues were decided on merits. The general grounds challenging the assessment and CIT(A) order were deemed academic and not addressed. Case-Laws Income Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438193